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, about 2-3 minutes. Add egg and vanilla, mixing until well combined.
04 - Gradually mix dry ingredients into wet mixture until smooth dough forms.
05 - Add yellow food coloring, a few drops at a time, kneading until evenly colored throughout.
06 - Roll dough into 1-inch balls. For each cookie, place one ball as body and a slightly smaller ball on top for head, gently pressing together to attach.
07 - Place cookies on prepared baking sheets, spacing about 2 inches apart.
08 - Bake for 8-10 minutes until edges are just barely golden. Cool completely on baking sheets.
09 - Whisk powdered sugar with milk until smooth. Brush over cooled cookies for shine if desired.
10 - Create eyes using black gel or chocolate chips and beaks with orange gel or candy. Let set before serving.