# What You 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 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:
01 - Preheat the oven to 350°F. Line two large baking sheets with parchment paper.
02 - In a large bowl, beat the softened butter and granulated sugar together until light and fluffy.
03 - Incorporate eggs one at a time, then blend in the vanilla extract until combined.
04 - In a separate bowl, whisk together flour, baking powder, and salt.
05 - Gradually add the dry ingredients to the wet mixture, stirring until a soft dough forms.
06 - Divide the dough in half, wrap in plastic wrap, and refrigerate for at least 30 minutes if possible to ease rolling.
07 - Roll out the dough on a lightly floured surface to 1/2 inch thickness. Use a large elephant-shaped cookie cutter or a paper template and knife to cut out shapes.
08 - Transfer the cut cookies to prepared baking sheets, spacing them apart adequately.
09 - Bake for 10 to 12 minutes, or until the edges turn light golden. Allow cookies to cool completely on a wire rack.
10 - Whisk powdered sugar with milk until smooth and spreadable. Separate and tint with desired food coloring.
11 - Apply gray icing to the body, pink to the ears, and black for details. Add edible eyes or chocolate chips for eyes if desired. Let icing set before serving.
