# 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 - Set oven temperature to 350°F and line two baking sheets with parchment paper.
02 - Whisk together flour, baking powder, and salt in a medium bowl until evenly mixed.
03 - In a large bowl, beat the softened butter and granulated sugar until light and fluffy, then incorporate the egg and vanilla extract thoroughly.
04 - Gradually mix dry ingredients into the wet mixture until a soft dough is formed.
05 - On a lightly floured surface, roll dough to 1/4-inch thickness and cut out mermaid tail shapes using a cookie cutter.
06 - Place cutouts onto prepared sheets and bake for 10 to 12 minutes until edges turn lightly golden; transfer to a wire rack to cool completely.
07 - Beat softened butter until creamy; gradually add powdered sugar, milk, and vanilla extract, continuing to beat until fluffy.
08 - Divide frosting into several bowls and tint each with a different gel food coloring.
09 - Pipe colored buttercream onto cooled cookies using star or petal tips to form mermaid tail designs.
10 - Dust decorated cookies with edible shimmer and apply candy pearls or sprinkles as desired.
