# Components:
→ 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 - Food coloring (gray, pink, and black; gel or liquid)
11 - Edible candy eyes or chocolate chips (optional)
# Directions:
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, then mix in vanilla extract thoroughly.
04 - Whisk together all-purpose flour, baking powder, and salt in a separate bowl.
05 - Gradually add dry ingredients to wet mixture, stirring until a soft dough forms.
06 - Divide dough in half, wrap in plastic wrap, and refrigerate for at least 30 minutes if possible to ease rolling.
07 - Roll dough on a lightly floured surface to approximately 1/2 inch thickness.
08 - Use a large elephant-shaped cookie cutter or a paper template and knife to cut out shapes.
09 - Place cookies onto prepared baking sheets, spacing them appropriately.
10 - Bake for 10 to 12 minutes until edges are lightly golden. Allow to cool completely on a wire rack.
11 - Combine powdered sugar with milk to a smooth, spreadable consistency. Divide and tint with desired food coloring.
12 - Spread icing on cooled cookies using gray for the body, pink for the ears, and black for details. Add edible eyes or chocolate chips if desired. Let icing set before serving.