# What You'll Need:
→ For the 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
→ 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 - 0.5 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
14 - Small piping bags
15 - Toothpicks
# How To Make It:
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 2-3 minutes. Add egg and vanilla extract, mixing until fully combined. Gradually incorporate the flour mixture, stirring until dough forms. Divide dough in half, shape each portion into a disk, wrap tightly in plastic wrap, and refrigerate for 30 minutes.
02 - Preheat oven to 350°F. Roll chilled 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. Bake for 8-10 minutes until edges are just golden brown. Transfer to a cooling rack and allow to cool completely before decorating.
03 - In a clean bowl, beat egg whites or meringue powder mixture with water until foamy. Gradually add sifted powdered sugar, beating continuously for approximately 5 minutes until stiff, glossy peaks form. Mix in vanilla extract. Divide icing into portions and tint the majority black and a smaller portion yellow using gel food coloring. Adjust consistency by adding water in small increments 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 evenly. Allow to set for 30-60 minutes until completely dry. Using yellow royal icing in a piping bag, pipe a tassel and button detail on each cap. Position a mini M&M or candy pearl at the tassel tip. Allow cookies to dry thoroughly for several hours or overnight before serving or packaging.
