# 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 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 - Set oven temperature to 350°F. Line two large baking sheets with parchment paper.
02 - In a large bowl, beat softened butter and granulated sugar together until mixture is light and fluffy.
03 - Add eggs one at a time, mixing well after each addition, then stir in vanilla extract.
04 - Whisk together all-purpose flour, baking powder, and salt in a separate bowl until evenly blended.
05 - Gradually add dry ingredients to wet mixture, mixing until a soft dough is formed.
06 - Divide dough into two portions, wrap in plastic wrap, and refrigerate for at least 30 minutes 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 knife to cut out cookies.
09 - Place cut cookies onto prepared baking sheets, spacing them evenly to allow for expansion.
10 - Bake in preheated oven for 10 to 12 minutes, or until edges turn lightly golden. Remove and cool completely on a wire rack.
11 - Mix powdered sugar with milk until smooth and spreadable. Divide into portions and tint with gray, pink, and black food coloring as desired.
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 if desired. Allow icing to set before serving.
