# What you'll need:
→ Cookies
01 - 2.5 cups all-purpose flour
02 - 0.5 teaspoon baking powder
03 - 0.25 teaspoon salt
04 - 0.75 cup unsalted butter, softened
05 - 1 cup granulated sugar
06 - 1 large egg
07 - 2 teaspoons vanilla extract
→ Royal Icing
08 - 3 cups powdered sugar, sifted
09 - 2 large egg whites or 4 tablespoons meringue powder plus 6 tablespoons water
10 - 0.5 teaspoon vanilla extract
11 - Black gel food coloring
12 - Yellow gel food coloring
→ Decoration
13 - Mini yellow M&Ms or candy pearls for tassels
# How-To Steps:
01 - Whisk together flour, baking powder, and salt in a bowl. In a large bowl, beat softened butter and granulated sugar until light and fluffy, approximately 2 to 3 minutes. Add egg and vanilla extract, mixing until combined. Gradually add 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 dough on a lightly floured surface to 0.25-inch thickness. Cut shapes using a graduation cap or square cookie cutter. Arrange cookies on parchment-lined baking sheets.
03 - Bake for 8 to 10 minutes until edges are just golden brown. Remove from oven and allow to cool completely on baking sheets.
04 - Beat egg whites or meringue powder mixture until foamy. Gradually add sifted powdered sugar, beating until stiff, glossy peaks form, approximately 5 minutes. Mix in vanilla extract. Divide icing into two portions: tint majority with black gel coloring and smaller portion with yellow gel coloring. Adjust consistency by adding water by the teaspoon for flooding or additional sugar for piping.
05 - Outline and flood each cooled cookie with black royal icing, using a toothpick to spread toward edges. Allow to set for 30 to 60 minutes. Pipe yellow tassel and button details on each cap using yellow royal icing. Place one mini M&M or candy pearl at the tassel end. Allow cookies to dry completely for several hours or overnight before serving.