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 until well blended.
03 - Beat butter and sugar in a separate bowl until light and fluffy, approximately 2-3 minutes.
04 - Add egg and vanilla to butter mixture. Beat until fully incorporated and smooth.
05 - Gradually mix in dry ingredients until a uniform dough forms without overmixing.
06 - Add yellow food coloring drop by drop. Knead dough until color is evenly distributed throughout.
07 - Roll dough into 1-inch balls. For each cookie, place one ball as body and a slightly smaller ball on top as head. Press gently to secure.
08 - Transfer cookies to prepared baking sheets, leaving 2 inches of space between each to allow for spreading.
09 - Bake for 8-10 minutes until edges are barely golden. Centers should remain soft.
10 - Let cookies rest on baking sheets for 2 minutes, then transfer to wire rack to cool fully before decorating.
11 - Whisk powdered sugar and milk until smooth and pourable. Brush over cooled cookies for shine if desired.
12 - Create eyes using black decorating gel or chocolate chips. Form beaks with orange gel or candy pieces. Allow decorations to set before serving.