# 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
# How To Make:
01 - In a small bowl, whisk together flour, baking powder, and salt. 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 incorporate flour mixture into wet ingredients, 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 1/4-inch thickness. Cut cookies using a graduation cap or square cookie cutter. Arrange on parchment-lined baking sheets. Bake for 8 to 10 minutes until edges are just golden brown. Transfer to wire racks and cool completely.
03 - In a clean bowl, beat egg whites or meringue powder mixed with water until foamy. Gradually add sifted powdered sugar, beating continuously until stiff, glossy peaks form, approximately 5 minutes. Mix in vanilla extract. Divide icing into two portions: tint the larger portion black and the smaller portion yellow using gel food coloring. Adjust consistency by adding water by the teaspoon for flooding technique or additional powdered sugar for piping.
04 - Using black royal icing, outline each cookie and flood the interior surface. Use a toothpick to spread icing evenly to edges. Allow to set for 30 to 60 minutes until completely hardened.
05 - Transfer yellow royal icing to a piping bag fitted with a small round tip. Pipe a yellow tassel and button on each graduation cap. Place a mini M&M or candy pearl at the tassel end. Allow cookies to dry completely before serving or packaging, preferably several hours or overnight.