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 fully incorporated.
04 - Gradually blend dry ingredients into wet mixture until smooth dough forms.
05 - Add yellow food coloring and knead until color is evenly distributed throughout.
06 - Roll dough into 1-inch balls. Place one ball for body and a slightly smaller ball on top for head, pressing gently together.
07 - Place cookies on prepared baking sheets, leaving 2 inches of space between each.
08 - Bake for 8 to 10 minutes until edges are barely golden. Allow cookies to cool completely on the baking sheet.
09 - Whisk powdered sugar with milk until smooth to create a thin glaze. Brush over cooled cookies for shine if desired.
10 - Create eyes using black gel or chocolate chips and beaks using orange gel or candy pieces. Let decorations set completely before serving.