# What You Need:
→ Sugar Cookies
01 - 2 1/2 cups all-purpose flour
02 - 1/2 teaspoon baking powder
03 - 1/4 teaspoon salt
04 - 3/4 cup unsalted butter, softened
05 - 1 cup granulated sugar
06 - 1 large egg
07 - 2 teaspoons vanilla extract
→ Buttercream Frosting
08 - 1 cup unsalted butter, softened
09 - 3 cups powdered sugar
10 - 2 tablespoons milk
11 - 1 teaspoon vanilla extract
12 - Gel food coloring (teal, purple, pink, blue)
→ Decoration
13 - Edible shimmer dust or glitter
14 - Candy pearls or sprinkles
# How to Make It:
01 - Preheat the oven to 350°F and line two baking sheets with parchment paper.
02 - In a medium bowl, whisk together the all-purpose flour, baking powder, and salt until evenly mixed.
03 - Use an electric mixer to beat the softened butter and granulated sugar until light and fluffy. Incorporate the egg and vanilla extract until homogenous.
04 - Gradually add the dry ingredients to the wet mixture, stirring until a soft dough forms.
05 - Roll the dough onto a lightly floured surface to a 1/4-inch thickness. Cut out mermaid tail shapes using a cookie cutter.
06 - Arrange cookies on prepared baking sheets and bake for 10 to 12 minutes until edges are lightly golden. Transfer to a cooling rack to cool completely.
07 - Beat softened butter until creamy. Gradually incorporate powdered sugar, milk, and vanilla extract, continuing to beat until the mixture is fluffy.
08 - Divide the buttercream into three to four portions and tint each with a different gel food coloring.
09 - Pipe the colored buttercream onto cooled cookies using bags fitted with star or petal tips to create mermaid tail designs.
10 - Dust decorated cookies with edible shimmer dust and garnish with candy pearls or sprinkles as desired.
