# What You'll Need:
→ Cookies
01 - 2.5 cups all-purpose flour
02 - 0.5 teaspoon baking powder
03 - 0.25 teaspoon salt
04 - 0.75 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 - 0.5 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 flour, baking powder, and salt. In a separate large bowl, beat softened butter and granulated sugar until light and fluffy, approximately 2 to 3 minutes. Add egg and vanilla extract, mixing until fully combined. Gradually incorporate flour mixture, stirring until dough forms completely.
02 - Divide dough into two equal portions and shape each into a disk. Wrap disks in plastic wrap and refrigerate for 30 minutes.
03 - Preheat oven to 350°F. On a lightly floured surface, roll chilled dough to 0.25 inch thickness.
04 - Cut dough using a graduation cap or square cookie cutter. Transfer to parchment-lined baking sheets and bake for 8 to 10 minutes until edges turn golden brown. Cool completely on baking sheets.
05 - In a clean bowl, beat egg whites or meringue powder mixture until foamy. Gradually add sifted powdered sugar while beating until stiff, glossy peaks form, approximately 5 minutes. Mix in vanilla extract.
06 - Divide prepared icing into portions. Tint the larger portion black using gel food coloring and reserve a smaller portion, tinting it yellow. Adjust consistency by adding water for flooding consistency or additional powdered sugar for piping consistency.
07 - Using black royal icing, outline each cooled cookie and flood the surface. Use a toothpick to guide icing toward edges. Allow 30 to 60 minutes for icing to set completely.
08 - Pipe yellow royal icing tassels and buttons on each graduation cap design. Place a mini M&M or candy pearl at the end of each tassel.
09 - Allow decorated cookies to dry completely for several hours or overnight before serving or packaging.