# What's Needed:
→ For the Cookies
01 - 2 1/2 cups all-purpose flour
02 - 1/2 teaspoon baking powder
03 - 1/4 teaspoon salt
04 - 3/4 cup unsalted butter, softened
05 - 1 cup granulated sugar
06 - 1 large egg
07 - 2 teaspoons vanilla extract
→ For the Royal Icing
08 - 3 cups powdered sugar, sifted
09 - 2 large egg whites or 4 tablespoons meringue powder plus 6 tablespoons water
10 - 1/2 teaspoon vanilla extract
11 - Black gel food coloring
12 - Yellow gel food coloring
→ For Decoration
13 - Mini yellow M&Ms or candy pearls for tassels
# How To Make It:
01 - In a medium bowl, whisk together flour, baking powder, and salt. In a large bowl, beat butter and sugar until light and fluffy, approximately 2-3 minutes. Add egg and vanilla extract, mixing until combined. Gradually incorporate flour mixture, stirring until dough forms. Divide dough in half, shape into disks, wrap in plastic wrap, and refrigerate for 30 minutes.
02 - Preheat oven to 350°F. Roll chilled dough on a lightly floured surface to 1/4-inch thickness. Cut shapes using a graduation cap or square cookie cutter. Transfer to parchment-lined baking sheets. Bake 8-10 minutes until edges are lightly golden. Remove from oven and cool completely on baking sheets.
03 - In a clean bowl, beat egg whites or meringue powder mixture until foamy. Gradually add powdered sugar while beating until stiff, glossy peaks form, approximately 5 minutes. Mix in vanilla extract. Divide icing into two portions: tint the larger portion black and the smaller portion yellow using gel food coloring. Adjust consistency by adding water by the teaspoon for flooding or additional sugar for piping.
04 - Outline and flood each cooled cookie with black royal icing, using a toothpick to spread toward edges. Allow 30-60 minutes to set. Pipe yellow tassel and button details onto each cap using yellow royal icing. Position a mini M&M or candy pearl at the end of each tassel. Allow cookies to dry completely, several hours or overnight, before serving or packaging.