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 dry ingredients into butter mixture until a smooth dough forms.
05 - Add a few drops of 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, gently pressing together to attach.
07 - Place shaped cookies on prepared baking sheets, spacing about 2 inches apart.
08 - Bake for 8-10 minutes until edges are just barely golden. Allow to cool completely on baking sheets.
09 - Whisk powdered sugar with milk until smooth to create a thin glaze. Brush over cooled cookies for extra shine if desired.
10 - Add black gel or chocolate chips for eyes and orange gel or candy pieces for beaks. Let decorations set completely before serving.