# What You Need:
→ Cookie Dough
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 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
→ Decoration
13 - Mini yellow M&Ms or candy pearls for tassels
14 - Small piping bags
15 - Toothpicks
# Step-by-Step:
01 - In a mixing bowl, whisk together flour, baking powder, and salt. Set aside.
02 - In a large bowl, beat softened butter and granulated sugar together using an electric mixer 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 on low speed until a cohesive dough forms.
05 - Divide dough in half, shape into disks, wrap tightly in plastic wrap, and refrigerate for 30 minutes.
06 - Preheat oven to 350 degrees Fahrenheit.
07 - On a lightly floured work surface, roll dough to 1/4-inch thickness. Cut out cookies using a graduation cap or square cookie cutter.
08 - Arrange cookies on parchment-lined baking sheets and bake for 8 to 10 minutes until edges are just golden. Remove from oven and allow to cool completely on baking sheets.
09 - In a clean bowl, beat egg whites with an electric mixer until foamy. Gradually add sifted powdered sugar while beating continuously until stiff, glossy peaks form, approximately 5 minutes. Mix in vanilla extract.
10 - Divide icing into portions. Tint the majority black and a smaller portion yellow using gel food coloring.
11 - For flooding icing, gradually add water by the teaspoon until pourable but not runny. For piping icing, add additional powdered sugar for a thicker consistency.
12 - Outline each cooled cookie with black royal icing using a piping bag. Flood the interior with black icing, using a toothpick to spread evenly to the edges. Allow to set for 30 to 60 minutes.
13 - Using yellow royal icing in a piping bag, pipe a tassel and button detail on each graduation cap.
14 - Place a mini yellow M&M or candy pearl at the end of each tassel.
15 - Allow decorated cookies to dry completely, several hours or overnight, before serving or packaging.