# What You’ll Need:
→ For the 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
→ 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 - 0.5 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
14 - Small piping bags
15 - Toothpicks
# Directions:
01 - In a mixing bowl, whisk together all-purpose flour, baking powder, and salt until evenly combined.
02 - In a large bowl, beat softened unsalted 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 dough forms completely.
05 - Divide dough in half, shape into disks, wrap tightly 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 0.25 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 just golden brown. Cool completely on wire racks.
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. Mix in vanilla extract.
11 - Divide icing into two portions. Tint the larger portion black and the smaller portion yellow using gel food coloring.
12 - Add water by the teaspoon to achieve flooding consistency for base coating, and reserve stiffer icing for piping details.
13 - Outline each cooled cookie with black royal icing using a piping bag. Fill in the interior by flooding with black icing, using a toothpick to spread to edges. Allow to set for 30 to 60 minutes.
14 - Using a piping bag filled with yellow royal icing, pipe a tassel and button on the top of each graduation cap design.
15 - Place a mini yellow M&M or candy pearl at the end of each tassel for visual accent.
16 - Allow cookies to dry completely before serving or packaging, allowing several hours or overnight for optimal results.