# What You 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
# How-To Steps:
01 - In a mixing bowl, whisk together flour, baking powder, and salt. Set aside.
02 - In a large mixing bowl, beat softened butter and granulated sugar together 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 each portion into a disk, 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 out cookies using a graduation cap or square cookie cutter. Arrange on parchment paper-lined baking sheets.
07 - Bake for 8 to 10 minutes until edges are just golden. Allow cookies to cool completely on baking sheets.
08 - In a clean mixing bowl, beat egg whites or meringue powder mixed with water until foamy. Gradually add sifted powdered sugar while beating until stiff, glossy peaks form, approximately 5 minutes. Mix in vanilla extract.
09 - Divide icing into portions. Tint the majority black with gel food coloring and a smaller portion yellow. Adjust consistency by adding water for flooding consistency or additional powdered sugar for piping consistency.
10 - Outline each cookie with black royal icing. Using a toothpick, spread icing to the edges. Allow to set for 30 to 60 minutes.
11 - Pipe a yellow tassel and button on each cap using yellow royal icing in a piping bag fitted with a small round tip.
12 - Place a mini yellow M&M or candy pearl at the end of each tassel. Allow all cookies to dry thoroughly for several hours or overnight before serving.
