# 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
# Directions:
01 - Preheat the oven to 350°F. Line two baking sheets with parchment paper.
02 - Combine flour, baking powder, and salt in a medium bowl and whisk together.
03 - In a large bowl, beat softened butter and granulated sugar until light and fluffy. Incorporate the egg and vanilla extract until fully combined.
04 - Add dry ingredients gradually to the wet mixture, stirring until a soft dough forms.
05 - On a lightly floured surface, roll dough to 1/4-inch thickness. Cut mermaid tail shapes with a cookie cutter.
06 - Arrange shapes on baking sheets and bake for 10 to 12 minutes until edges turn lightly golden. Transfer to a cooling rack and cool completely.
07 - Beat butter until creamy, then gradually add powdered sugar, milk, and vanilla extract. Continue beating until fluffy.
08 - Divide frosting into 3 to 4 bowls and tint each with different gel food colorings.
09 - Use piping bags fitted with star or petal tips to pipe colored buttercream onto cooled cookies, creating mermaid tail designs.
10 - Enhance decorated cookies by dusting with edible shimmer and applying candy pearls or sprinkles as desired.
