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, beating until fully incorporated.
04 - Gradually mix dry ingredients into wet mixture until a smooth dough forms.
05 - Add yellow food coloring and knead dough until color is evenly distributed.
06 - Roll dough into 1-inch balls. For each cookie, place one ball as the body and a slightly smaller ball on top as the head, pressing gently to attach.
07 - Place cookies on prepared baking sheets, spacing about 2 inches apart.
08 - Bake for 8-10 minutes until edges are just golden. Let cool completely on baking sheets.
09 - Whisk powdered sugar with milk to create a thin glaze. Brush over cooled cookies for shine if desired.
10 - Create eyes using black gel or chocolate chips and beaks with orange gel or candy. Allow decorations to set before serving.