# What You'll Need:
→ Dough
01 - 1 cup (2 sticks) 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 2/3 cups powdered sugar
09 - 2 to 3 tablespoons milk
10 - Food coloring (gray, pink, and black, gel or liquid)
11 - Edible candy eyes or chocolate chips (optional)
# How To Make It:
01 - Preheat oven to 350°F. Line two large baking sheets with parchment paper.
02 - In a large bowl, cream softened butter and granulated sugar until light and fluffy.
03 - Beat in eggs, one at a time, followed by mixing in the vanilla extract.
04 - In a separate bowl, whisk together all-purpose flour, baking powder, and salt.
05 - Gradually add dry ingredients to wet mixture, mixing until a soft dough forms.
06 - Divide dough in half, wrap in plastic wrap, and refrigerate for at least 30 minutes if time permits to facilitate rolling.
07 - On a lightly floured surface, roll dough to approximately 1/2 inch thickness.
08 - Use a large elephant-shaped cookie cutter or a paper template and sharp knife to cut out cookies.
09 - Place cookies on prepared baking sheets, spacing adequately to allow for expansion.
10 - Bake for 10 to 12 minutes or until edges turn lightly golden. Transfer to a wire rack and allow to cool completely.
11 - Mix powdered sugar with milk until smooth and spreadable; divide and tint with desired food coloring.
12 - Apply icing to cooled cookies, using gray for the body, pink for ears, and black for details. Add edible candy eyes or chocolate chips as desired. Allow icing to set before serving.