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 - Beat butter and sugar in a separate bowl until light and fluffy. Add egg and vanilla, mixing until well combined.
04 - Gradually mix in dry ingredients until smooth dough forms. Add yellow food coloring and knead until evenly colored.
05 - Roll dough into 1-inch balls. Place one ball for body and a slightly smaller ball on top for head, pressing gently to attach.
06 - Place cookies on baking sheets 2 inches apart. Bake for 8-10 minutes until edges are barely golden. Cool completely.
07 - Mix powdered sugar with milk until smooth. Brush over cooled cookies for shine if desired.
08 - Create eyes using black gel or chocolate chips and beaks using orange gel or candy. Let set before serving.