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 well combined.
04 - Gradually mix in dry ingredients until smooth dough forms.
05 - Add yellow food coloring and knead until evenly colored.
06 - Roll dough into 1-inch balls. Place one ball for body and smaller ball on top for head, pressing gently together.
07 - Place cookies on baking sheets 2 inches apart.
08 - Bake 8-10 minutes until edges are barely golden. Cool completely.
09 - Mix powdered sugar with milk for thin glaze. Brush over cooled cookies for shine.
10 - Add black gel or chocolate chips for eyes and orange gel or candy for beaks. Let set before serving.