# Components:
→ 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 and 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
# Directions:
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 using 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 dough forms. Divide dough in half and shape each portion into a disk. Wrap in plastic wrap and refrigerate for 30 minutes.
05 - Preheat oven to 350°F. On a lightly floured surface, roll out dough to 0.25-inch thickness.
06 - Cut cookies using a graduation cap or square cookie cutter. Place on parchment-lined baking sheets and bake for 8 to 10 minutes until edges turn golden. Cool completely on wire racks.
07 - In a clean mixing 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. Mix in vanilla extract.
08 - Divide icing into two portions. Tint the larger portion black and the smaller portion yellow using gel food coloring. Adjust consistency by adding water for flooding or additional sugar for piping.
09 - Outline each cooled cookie with black royal icing, using a toothpick to spread filling toward edges. Allow icing to set for 30 to 60 minutes.
10 - Using yellow royal icing and a piping bag with small round tip, pipe a tassel and button on each graduation cap design.
11 - Position a mini yellow M&M or candy pearl at the end of each piped tassel. Allow cookies to dry completely for several hours or overnight before serving.