# What You’ll Need:
→ 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
→ Royal Icing
08 - 3 cups powdered sugar, sifted
09 - 2 large egg whites
10 - 1/2 teaspoon vanilla extract
11 - Black gel food coloring
12 - Yellow gel food coloring
→ Decoration
13 - Mini yellow candy pearls or M&Ms for tassels
14 - Small piping bags with round tips
15 - Toothpicks
# How To Make It:
01 - In a bowl, whisk together flour, baking powder, and salt. 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 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. On a lightly floured surface, roll chilled dough to 1/4-inch thickness. Cut out cookies using a graduation cap or square cookie cutter. Place cut cookies on parchment-lined baking sheets.
03 - Bake for 8-10 minutes until edges are just golden brown. Remove from oven and allow cookies to cool completely on baking sheets before decorating.
04 - In a clean bowl, beat egg whites until foamy. Gradually add sifted powdered sugar while beating until stiff, glossy peaks form, approximately 5 minutes. Mix in vanilla extract. Divide icing into portions: tint majority black and smaller portion yellow using gel food coloring. Adjust consistency by adding water by the teaspoon for flooding and additional powdered sugar for piping.
05 - Outline each cooled cookie with black royal icing using a piping bag. Flood the interior of each outlined cookie with black icing, using a toothpick to spread evenly to all edges. Allow to set for 30-60 minutes until completely firm.
06 - Using yellow royal icing in a piping bag with a small round tip, pipe a tassel and button on top of each graduated cap design. Place a mini candy pearl or M&M at the end of each tassel. Allow cookies to dry completely before serving or packaging, several hours or overnight.