# What You 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 with 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 It:
01 - In a mixing bowl, whisk together flour, baking powder, and salt until evenly distributed.
02 - In a large mixing bowl, beat softened butter and granulated sugar together until light and fluffy, approximately 2 to 3 minutes.
03 - Add egg and vanilla extract to the butter mixture, beating until fully combined.
04 - Gradually add the dry flour mixture to the wet ingredients, mixing until dough forms completely.
05 - Divide dough in half, shape each portion into a disk, wrap tightly in plastic wrap, and refrigerate for 30 minutes.
06 - Set oven temperature to 350 degrees Fahrenheit.
07 - On a lightly floured surface, roll chilled dough to 1/4-inch thickness. Cut shapes using a graduation cap or square cookie cutter.
08 - Place cookies on parchment-lined baking sheets and bake for 8 to 10 minutes until edges turn light golden. Remove and cool completely.
09 - In a clean bowl, beat egg whites (or meringue powder mixed with water) until foamy texture develops.
10 - Gradually add sifted powdered sugar while beating until stiff, glossy peaks form, approximately 5 minutes. Stir in vanilla extract.
11 - Divide icing into portions. Tint majority black and reserve smaller portion for yellow coloring using gel food coloring. Adjust consistency with water for flooding or additional sugar for piping.
12 - Apply black royal icing to outline and flood each cooled cookie, using a toothpick to spread toward edges. Allow 30 to 60 minutes setting time.
13 - Using yellow royal icing in a piping bag, pipe tassel and button designs on each graduation cap.
14 - Position one mini yellow M&M or candy pearl at the end of each tassel for finishing detail.
15 - Allow all decorated cookies to dry completely, several hours or overnight, before serving or packaging.
