# What You 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 1/2 cups powdered sugar
09 - 2 to 3 tablespoons milk
10 - Food coloring (gray, pink, black; gel or liquid)
11 - Edible candy eyes or chocolate chips (optional)
# Steps:
01 - Preheat oven to 350°F. Line two large baking sheets with parchment paper.
02 - In a large bowl, beat softened butter and granulated sugar until light and fluffy.
03 - Add eggs one at a time, mixing well after each, then blend in vanilla extract.
04 - In a separate bowl, whisk together flour, baking powder, and salt.
05 - Gradually add the dry mixture to the wet ingredients, stirring until a soft dough forms.
06 - Divide dough in half, wrap in plastic, and refrigerate for at least 30 minutes to ease rolling, if possible.
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 with a knife to cut shapes.
09 - Place cookies on prepared sheets, spacing apart, and bake 10 to 12 minutes until edges are lightly golden.
10 - Transfer cookies to a wire rack and let cool completely before decorating.
11 - Mix powdered sugar with milk until smooth and spreadable; divide and tint with desired food colors.
12 - Apply icing using gray for the body, pink for ears, and black for details; add candy eyes or chocolate chips if desired. Allow icing to set before serving.