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 evenly blended.
03 - Beat butter and granulated sugar in a separate bowl until light and fluffy, approximately 2-3 minutes. Add egg and vanilla, mixing until fully incorporated.
04 - Gradually add dry ingredients to butter mixture, mixing just until a smooth dough forms. Avoid overmixing.
05 - Add several drops of yellow food coloring to dough. Knead by hand until color is evenly distributed throughout.
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 shaped cookies on prepared baking sheets, leaving approximately 2 inches of space between each cookie to allow for spreading.
08 - Bake for 8-10 minutes until edges are barely golden brown. Remove from oven and let cool completely on baking sheets.
09 - Whisk powdered sugar and milk together until smooth, creating a thin glaze. Brush over cooled cookies for added shine if desired.
10 - Use black decorating gel or mini chocolate chips to create eyes. Add orange gel or candy for beaks. Allow decorations to set completely before serving.