# What You'll 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
# How to Make It:
01 - In a mixing bowl, whisk together all-purpose flour, baking powder, and salt. Set aside.
02 - In a large mixing bowl, beat softened butter and granulated sugar using an electric mixer until light and fluffy, approximately 2 to 3 minutes.
03 - Add the egg and vanilla extract to the butter mixture. Mix until fully combined.
04 - Gradually add the flour mixture to the wet ingredients, mixing on low speed until dough forms. Divide dough in half and shape each portion into a disk. Wrap in plastic wrap and refrigerate for 30 minutes.
05 - Preheat oven to 350°F. On a lightly floured surface, roll chilled dough to 1/4-inch thickness.
06 - Cut dough using a graduation cap or square cookie cutter. Place shaped cookies on parchment-lined baking sheets. Bake for 8 to 10 minutes until edges are lightly golden. Remove from oven and cool completely.
07 - In a clean 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.
08 - Divide prepared icing into two portions. Tint the larger portion black with gel food coloring and the smaller portion yellow. Adjust consistency by adding water by the teaspoon for flooding technique or additional powdered sugar for piping.
09 - Using black royal icing in a piping bag, outline each cooled cookie. Flood the outlined area with black icing, using a toothpick to spread evenly to the edges. Allow to set for 30 to 60 minutes.
10 - Transfer yellow royal icing to a piping bag fitted with a small round tip. Pipe a tassel and button design on each graduation cap. Place a mini M&M or candy pearl at the end of each tassel.
11 - Allow all decorated cookies to dry completely before serving or packaging, preferably for several hours or overnight.