# 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 (175°C) and line two baking sheets with parchment paper.
02 - Whisk together the flour, baking powder, and salt in a medium bowl.
03 - In a large bowl, beat the butter and sugar until light and fluffy. Add the egg and vanilla extract, mixing until fully incorporated.
04 - Gradually blend the dry ingredients into the wet mixture until a soft dough forms.
05 - Roll the dough onto a lightly floured surface to 1/4-inch thickness. Use a mermaid tail cookie cutter to cut out shapes.
06 - Arrange the cutouts on the prepared baking sheets and bake for 10 to 12 minutes, or until edges turn lightly golden. Allow to cool completely on a wire rack.
07 - Beat the butter until creamy, then gradually add powdered sugar, milk, and vanilla extract. Continue beating until the mixture is fluffy.
08 - Divide the buttercream into 3 to 4 bowls and tint each with a different gel food coloring.
09 - Pipe the colored buttercream onto cooled cookies using piping bags fitted with star or petal tips to create mermaid tail designs.
10 - Dust the decorated cookies with edible shimmer dust and embellish with candy pearls or sprinkles as desired.
