# 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 mixing bowl, whisk together flour, baking powder, and salt. Set aside.
02 - In a large mixing bowl, beat softened butter and granulated sugar 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 until dough forms. Divide dough in half, shape into disks, wrap in plastic wrap, and refrigerate for 30 minutes.
05 - Preheat oven to 350 degrees Fahrenheit.
06 - On a lightly floured surface, roll dough to 1/4 inch thickness. Cut out cookies using a graduation cap or square cookie cutter.
07 - Place cookies on parchment-lined baking sheets. Bake for 8 to 10 minutes until edges are just golden. Cool completely on baking sheets.
08 - In a bowl, beat egg whites (or meringue powder mixed with water) until foamy. Gradually add sifted powdered sugar, beating until stiff, glossy peaks form, approximately 5 minutes.
09 - Mix vanilla extract into royal icing. Divide icing into portions and tint the majority with black gel food coloring and a smaller portion with yellow gel food coloring.
10 - Add water by the teaspoon to achieve flooding consistency for base coating, and additional powdered sugar for piping consistency for details.
11 - Outline and flood each cooled cookie with black royal icing. Use a toothpick to spread icing toward edges. Allow to set for 30 to 60 minutes.
12 - Using yellow royal icing in piping bags fitted with small round tips, pipe a tassel and button on each graduation cap.
13 - Place a mini yellow M&M or candy pearl at the end of each tassel for finishing detail.
14 - Allow cookies to dry completely before serving or packaging, several hours or overnight.
