# 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 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
# Step-by-Step Guide:
01 - In a mixing bowl, whisk together flour, baking powder, and salt until evenly combined.
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 flour mixture to the butter mixture, mixing until a cohesive dough forms.
05 - Divide dough into two portions, shape each into a disk, wrap in plastic wrap, and refrigerate for 30 minutes.
06 - Preheat oven to 350 degrees Fahrenheit.
07 - Roll chilled dough on a lightly floured surface to 1/4 inch thickness. Cut shapes using a graduation cap or square cookie cutter.
08 - Place cut cookies on parchment-lined baking sheets and bake for 8 to 10 minutes until edges are lightly golden. Cool completely.
09 - In a clean bowl, beat egg whites or meringue powder mixture until foamy.
10 - Gradually add sifted powdered sugar to the egg white mixture, beating until stiff, glossy peaks form, approximately 5 minutes. Stir in vanilla extract.
11 - Divide icing into portions and tint the majority black and a small amount yellow using gel food coloring. Adjust consistency by adding water for flooding or additional sugar for piping.
12 - 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.
13 - Pipe yellow icing to create tassel and button details on each graduation cap.
14 - Place a mini M&M or candy pearl at the end of each tassel. Allow cookies to dry completely before serving or storing, several hours or overnight.
