# What You'll 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
# Method:
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 large bowl until light and fluffy; add egg and vanilla, mixing until combined.
04 - Gradually incorporate dry ingredients into wet mixture until a soft dough forms.
05 - Roll dough on a lightly floured surface to 1/4-inch thickness; cut into mermaid tail shapes using a cookie cutter.
06 - Place shaped cookies on prepared sheets and bake for 10 to 12 minutes until edges are lightly golden; cool completely on a wire rack.
07 - Beat butter until creamy; gradually add powdered sugar, milk, and vanilla, mixing until fluffy.
08 - Divide frosting into separate bowls and tint each with different gel food coloring.
09 - Pipe colored buttercream onto cooled cookies using star or petal tips to create mermaid tail designs.
10 - Dust decorated cookies with edible shimmer and embellish with candy pearls or sprinkles as desired.
