# 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 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 Prepare:
01 - Whisk together flour, baking powder, and salt in a bowl. In a large mixing 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, 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. Roll chilled dough on a lightly floured surface to 1/4 inch thickness. Cut out cookies using a graduation cap or square cookie cutter. Place on parchment-lined baking sheets. Bake for 8 to 10 minutes until edges are just golden. Allow cookies to cool completely on baking sheets.
03 - 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. Stir in vanilla extract. Divide icing into portions and tint the majority black with gel food coloring, reserving a smaller portion for yellow tinting. Adjust consistency by adding water by the teaspoon for flooding or additional sugar for piping.
04 - Outline and flood each cooled cookie with black royal icing using a toothpick to spread toward edges. Allow to set for 30 to 60 minutes. Pipe yellow royal icing to form a tassel and button on each graduation cap. Position a mini M&M or candy pearl at the end of each tassel. Allow cookies to dry completely for several hours or overnight before serving or packaging.