Step 1: Make the cookie dough

1. In a large bowl, beat the softened butter and granulated sugar until light and creamy.

2. Add the egg and vanilla extract. Mix until combined.

3. In another bowl, whisk together the flour, baking powder, and salt.

4. Gradually add the dry ingredients to the butter mixture, mixing until a soft dough forms.

5. Shape the dough into a disc, wrap it, and refrigerate for 30 minutes.

Step 2: Shape the Santa hats

1. Preheat the oven to 175°C (350°F). Line a baking tray with parchment paper.

2. Roll the chilled dough on a lightly floured surface to about ¼ inch (6 mm) thick.

3. Cut the dough into triangles with slightly rounded corners to resemble Santa hats.

4. Arrange the cookies on the prepared tray, leaving about 1 inch between them.

Step 3: Bake the cookies

1. Bake for 10–12 minutes, until the edges are just beginning to turn lightly golden.

2. Let the cookies cool on the tray for 5 minutes.

3. Transfer to a wire rack and allow them to cool completely before decorating.

Step 4: Prepare the red icing

1. Place the powdered sugar in a bowl.

2. Add 2 tablespoons of milk or water and the vanilla extract.

3. Stir until smooth, adding a few drops of liquid if needed to achieve a thick but spreadable consistency.

4. Add red gel food coloring gradually until you reach a bright Santa-red shade.

Step 5: Decorate the Santa hats

1. Spread or pipe the red icing over the triangular portion of each cooled cookie, leaving the bottom edge uncovered for the white trim.

2. Mix the separate powdered sugar, milk, and vanilla to make the white icing.

3. Pipe a thick white band along the bottom of each hat.

4. Add a small round dollop of white icing at the tip of each triangle to create the pom-pom.

5. Leave the cookies at room temperature until the icing is set, about 1–2 hours.