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 until well blended.
03 - In a separate bowl, beat butter and granulated sugar until light and fluffy, approximately 2-3 minutes.
04 - Beat in egg and vanilla extract until thoroughly incorporated.
05 - Gradually mix in dry ingredients until a smooth dough forms.
06 - Add yellow food coloring drop by drop, kneading until color is evenly distributed throughout.
07 - Roll dough into 1-inch balls. Place one ball for body and a slightly smaller ball on top for head, pressing gently to secure together.
08 - Place cookies on prepared baking sheets, spacing about 2 inches apart to allow for slight spreading.
09 - Bake for 8-10 minutes until edges are just barely golden. Remove from oven and let cool completely on baking sheets.
10 - Whisk powdered sugar with milk until smooth to create a thin glaze. Brush over cooled cookies for shine if desired.
11 - Create eyes using black decorating gel or mini chocolate chips. Form beaks with orange decorating gel or candy pieces. Allow decorations to set before serving.