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 - Beat butter and sugar until light and fluffy. Add egg and vanilla, mixing until well combined.
04 - Gradually mix in dry ingredients until smooth dough forms.
05 - Add yellow food coloring and knead until evenly distributed throughout dough.
06 - Roll dough into 1-inch balls. Place one ball for body and a slightly smaller ball on top for head, pressing gently to adhere.
07 - Place cookies 2 inches apart on prepared baking sheets.
08 - Bake for 8-10 minutes until edges are barely golden. Cool completely on baking sheets.
09 - Whisk powdered sugar with milk until smooth. Brush over cooled cookies for glossy finish if desired.
10 - Create eyes using black gel or chocolate chips and beaks with orange gel or candy. Allow decorations to set before serving.