# 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
# Step-by-Step Guide:
01 - Preheat the oven to 350°F and line two baking sheets with parchment paper.
02 - Whisk together the flour, baking powder, and salt in a medium bowl until well blended.
03 - In a large bowl, beat the softened butter and granulated sugar together until light and fluffy. Add the egg and vanilla extract, mixing until fully incorporated.
04 - Gradually add the dry ingredients to the butter mixture, mixing until a soft dough forms.
05 - On a lightly floured surface, roll the dough to approximately 1/4 inch thickness. Use a mermaid tail cookie cutter to cut out shapes.
06 - Arrange the cut cookies on the prepared baking sheets and bake for 10 to 12 minutes until the edges are lightly golden. Transfer to a wire rack and allow to cool completely.
07 - Beat the softened butter until creamy. Gradually add powdered sugar, milk, and vanilla extract, beating until the mixture is fluffy.
08 - Divide the frosting into three or four bowls and tint each with a different gel food coloring as desired.
09 - Pipe the colored buttercream onto cooled cookies using piping bags fitted with star or petal tips to create mermaid tail designs.
10 - Finish by dusting with edible shimmer dust or glitter and embellishing with candy pearls or sprinkles to enhance the appearance.
