01 - Preheat oven to 350°F. Line two baking sheets with parchment paper.
02 - Whisk together flour, baking powder, and salt in a bowl until combined.
03 - Beat butter and sugar in a separate bowl until light and fluffy. Add egg and vanilla, mixing until well incorporated.
04 - Gradually mix in dry ingredients until a 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. Place one ball for the body and a slightly smaller ball on top for the head, pressing gently to attach.
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 - 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. Allow decorations to set before serving.