# 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 2-3 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°F. Roll chilled dough on a lightly floured surface to 1/4-inch thickness.
06 - Cut cookies using a graduation cap or square cookie cutter. Place on parchment-lined baking sheets and bake 8-10 minutes until edges are just golden. Cool completely.
07 - In a bowl, beat egg whites or meringue powder mixed with water until foamy. Gradually add powdered sugar, beating until stiff, glossy peaks form, approximately 5 minutes. Mix in vanilla extract.
08 - Divide icing into portions. Tint majority black and small portion yellow with gel food coloring. Adjust consistency by adding water teaspoon by teaspoon for flooding, or additional sugar for piping.
09 - Outline and flood each cookie with black royal icing using a toothpick to spread toward edges. Allow to set 30-60 minutes.
10 - Pipe yellow tassel and button on each cap using yellow royal icing. Place mini M&M or candy pearl at tassel end. Allow cookies to dry fully before serving or packaging, several hours or overnight.
