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