# What You'll Need:
→ 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
→ 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
→ Decoration
13 - Mini yellow M&Ms or candy pearls for tassels
# How to Make It:
01 - In a medium bowl, whisk together flour, baking powder, and salt until evenly 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 and mix until fully combined.
04 - Gradually add the flour mixture to the wet ingredients, mixing until a cohesive dough forms.
05 - Divide dough in half, shape each portion into a disk, wrap securely in plastic wrap, and refrigerate for 30 minutes.
06 - Preheat oven to 350°F.
07 - On a lightly floured surface, roll dough 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. Transfer to wire racks and cool completely.
09 - In a clean bowl, beat egg whites or meringue powder mixed with water until foamy using an electric mixer.
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 the majority black and a smaller portion yellow using gel food coloring. Adjust consistency by adding water for flooding or additional sugar for piping.
12 - Using piping bags, outline each cooled cookie with black royal icing, then flood the interior. Use a toothpick to guide icing toward edges. Allow to set for 30 to 60 minutes.
13 - Pipe a yellow tassel and button on each graduation cap using yellow royal icing in a small piping bag with a round tip.
14 - Place a mini M&M or candy pearl at the end of each tassel.
15 - Allow decorated cookies to dry completely before serving or storing, preferably several hours or overnight.