01 - Preheat oven to 350°F and 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.
05 - Add yellow food coloring and knead until evenly colored throughout.
06 - Roll dough into 1-inch balls. Place one ball for the body and a slightly smaller ball on top for the head, pressing gently together.
07 - Place cookies on prepared baking sheets, spacing about 2 inches apart.
08 - Bake for 8 to 10 minutes until edges are just barely golden. Cool completely on baking sheets.
09 - Mix powdered sugar with milk until smooth. Brush over cooled cookies for extra shine if desired.
10 - Use black gel or chocolate chips for eyes and orange gel or candy for beaks. Let set completely before serving.