# What You'll Need:
→ Dough
01 - 1 cup unsalted butter, softened
02 - 1 cup granulated sugar
03 - 2 large eggs
04 - 1 teaspoon vanilla extract
05 - 3 1/2 cups all-purpose flour
06 - 1 1/2 teaspoons baking powder
07 - 1/2 teaspoon salt
→ Decoration
08 - 1 1/2 cups powdered sugar
09 - 2 to 3 tablespoons milk
10 - Gel or liquid food coloring (gray, pink, black)
11 - Edible candy eyes or chocolate chips (optional)
# Step-by-Step:
01 - Preheat the oven to 350°F. Line two large baking sheets with parchment paper.
02 - In a large bowl, cream softened butter and granulated sugar together until light and fluffy.
03 - Beat in the eggs one at a time, then stir in the vanilla extract.
04 - In a separate bowl, whisk together all-purpose flour, baking powder, and salt.
05 - Gradually add the dry ingredients to the wet mixture, mixing until a soft dough forms.
06 - Divide dough in half, wrap in plastic wrap, and chill for at least 30 minutes if possible to facilitate rolling.
07 - Roll out dough on a lightly floured surface to approximately 1/2 inch thickness. Use a large elephant-shaped cookie cutter or a paper template and knife to cut out shapes.
08 - Place cookies onto prepared baking sheets spaced apart. Bake for 10 to 12 minutes or until edges are lightly golden. Cool completely on a wire rack.
09 - Mix powdered sugar with milk until smooth and spreadable. Divide and tint with desired food coloring.
10 - Spread colored icing on cooled cookies, using gray for the body, pink for the ears, and black for details. Add edible candy eyes or chocolate chips as eyes. Allow icing to set before serving.