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