# What You'll Need:
→ 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 plus 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
14 - Small piping bags
15 - Toothpicks
# How To Make It:
01 - In a medium bowl, whisk together flour, baking powder, and salt. Set aside.
02 - In a large bowl, beat softened butter and granulated sugar until light and fluffy, approximately 2 to 3 minutes.
03 - Add egg and vanilla extract to the butter mixture, beating until well 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 in plastic wrap, and refrigerate for 30 minutes.
06 - Heat oven to 350 degrees Fahrenheit.
07 - On a lightly floured surface, roll dough to one-quarter inch thickness. Cut shapes using a graduation cap or square cookie cutter.
08 - Place cut cookies on parchment-lined baking sheets. Bake for 8 to 10 minutes until edges are lightly golden. Cool completely on baking sheets.
09 - In a clean bowl, beat egg whites or meringue powder mixture until foamy.
10 - Gradually add sifted powdered sugar while beating until stiff, glossy peaks form, approximately 5 minutes. Stir in vanilla extract.
11 - Divide prepared icing into portions. Tint the majority black and reserve a small amount to tint yellow using gel food coloring.
12 - For flooding consistency, add water one teaspoon at a time. For piping consistency, add additional powdered sugar as needed.
13 - Using black royal icing, outline each cookie and flood the surface. Use a toothpick to distribute icing toward edges. Allow 30 to 60 minutes for icing to set.
14 - Using yellow royal icing in a piping bag, pipe a tassel and button onto each graduation cap design.
15 - Place one mini yellow M&M or candy pearl at the end of each piped tassel.
16 - Allow cookies to dry completely before serving or packaging, several hours or overnight.