# 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
# Directions:
01 - In a mixing bowl, whisk together flour, baking powder, and salt until combined.
02 - In a large bowl, beat softened butter and granulated sugar with an electric mixer 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 the dough forms completely.
05 - Divide dough in half, shape each portion into a disk, wrap in plastic wrap, and refrigerate for 30 minutes.
06 - Heat oven to 350°F.
07 - Roll chilled dough on a lightly floured surface to 1/4-inch thickness. Cut out cookies 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 are lightly golden. Transfer to a wire rack and cool completely.
09 - 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.
10 - Mix vanilla extract into the icing. Divide the icing into portions and tint the majority black with gel food coloring and a smaller portion yellow. Adjust consistency by adding water for flooding or powdered sugar for piping.
11 - Using black royal icing, outline and flood each cooled cookie. Use a toothpick to spread the icing to the edges. Allow to set for 30 to 60 minutes.
12 - Pipe a yellow tassel and button onto each graduation cap using yellow royal icing and a piping bag fitted with a small round tip.
13 - Place a mini yellow M&M or candy pearl at the end of each tassel. Allow cookies to dry completely before serving or packaging, several hours or overnight.