01 - Preheat oven to 350°F. Line two baking sheets with parchment paper and set aside.
02 - In a medium bowl, whisk together the all-purpose flour, baking powder, baking soda, and salt until evenly distributed. Set aside.
03 - In a large bowl, beat the softened butter, granulated sugar, and brown sugar with an electric mixer on medium speed until pale, light, and fluffy, about 3 minutes.
04 - Add the eggs one at a time, mixing well after each addition. Blend in the vanilla extract and cotton candy flavoring until the mixture is smooth.
05 - Gradually add the dry ingredient mixture to the wet ingredients, mixing on low speed until a soft, cohesive dough forms. Avoid overmixing.
06 - Divide the dough evenly into two separate bowls. Add a few drops of pink gel food coloring to one half and blue gel food coloring to the other. Mix each portion until the color is uniform throughout.
07 - Pinch off a small portion from each colored dough. Gently press and swirl the two colors together in your palms to form a 1.5-inch ball with a marbled appearance. Arrange on the prepared baking sheets, spacing them about 2 inches apart.
08 - Bake for 9 to 11 minutes, or until the edges are just set while the centers remain soft. Avoid overbaking to keep the tender texture.
09 - Allow the cookies to rest on the baking sheet for 5 minutes to firm up slightly before transferring to a wire rack.
10 - Let cookies cool completely on the wire rack. Just before serving, top each cookie with a small tuft of cotton candy for a whimsical, colorful finish. Note that cotton candy dissolves quickly, so add it at the last moment.