# What You’ll Need:
→ 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
# Method:
01 - In a bowl, whisk together flour, baking powder, and salt. Set aside.
02 - In a large bowl, beat softened butter and granulated sugar until light and fluffy, approximately 2 to 3 minutes.
03 - Add egg and vanilla extract to the butter mixture, mixing until fully combined.
04 - Gradually add the flour mixture to the wet ingredients, mixing until dough forms. Divide dough in half, shape into disks, wrap in plastic wrap, and refrigerate for 30 minutes.
05 - Preheat oven to 350 degrees Fahrenheit. Roll chilled dough on a lightly floured surface to 1/4-inch thickness.
06 - Cut dough using a graduation cap or square cookie cutter. Place on parchment-lined baking sheets and bake for 8 to 10 minutes until edges are lightly golden. Cool completely on baking sheets.
07 - In a bowl, beat egg whites or meringue powder mixture until foamy. Gradually add sifted powdered sugar while beating until stiff, glossy peaks form, approximately 5 minutes. Mix in vanilla extract.
08 - Divide icing into portions. Tint the majority black with gel food coloring and a smaller portion yellow. Adjust consistency by adding water teaspoon by teaspoon for flooding consistency or additional powdered sugar for piping consistency.
09 - Outline each cooled cookie with black royal icing. Using a toothpick, spread icing to edges and allow it to set for 30 to 60 minutes.
10 - Pipe a yellow tassel and button on each cap using yellow royal icing and small piping bags. Place a mini M&M or candy pearl at the end of each tassel.
11 - Allow cookies to dry completely before serving or packaging, several hours or overnight.