01 - Preheat the oven to 350°F. Line two baking sheets with parchment paper.
02 - In a medium bowl, whisk together the flour, baking powder, baking soda, and salt. Set aside.
03 - In a large bowl using an electric mixer, beat the softened butter, granulated sugar, and brown sugar until light and fluffy, about 2 to 3 minutes.
04 - Add the eggs, vanilla extract, and cotton candy flavoring to the butter mixture. Beat until smooth and well combined.
05 - Gradually add the dry ingredients to the wet mixture, mixing on low speed until a soft dough forms. Do not overmix.
06 - Divide the dough evenly into two bowls. Add a few drops of pink gel food coloring to one half and blue to the other. Mix each until the color is evenly distributed.
07 - Pinch off a small amount of each colored dough and gently roll them together in your palms to form a 1.5-inch ball with a marbled swirl effect. Place on the prepared baking sheets, spacing them 2 inches apart.
08 - Bake for 9 to 11 minutes or until the cookies are set but still soft in the center. Avoid overbaking.
09 - Let the cookies cool on the baking sheets for 5 minutes, then transfer to a wire rack to cool completely.
10 - If desired, top each cooled cookie with a small tuft of cotton candy just before serving for a whimsical presentation.