01 - Preheat oven to 350°F. Line two baking sheets with parchment paper.
02 - Whisk together flour, baking powder, and salt in a medium bowl.
03 - In a separate bowl, beat butter and sugar until light and fluffy. Add egg and vanilla, mixing until well combined.
04 - Gradually mix in dry ingredients until a smooth dough forms.
05 - Add yellow food coloring and knead until evenly colored throughout.
06 - Roll dough into 1-inch balls. Place one ball for the body and a slightly smaller ball on top for the head, gently pressing together.
07 - Place cookies on prepared baking sheets, spacing about 2 inches apart.
08 - Bake for 8–10 minutes until edges are just barely golden. Cool completely on baking sheets.
09 - Mix powdered sugar with milk until smooth. Brush over cooled cookies for extra shine if desired.
10 - Create eyes with black gel or chocolate chips and beaks with orange gel or candy. Let set before serving.