# 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 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, black; gel or liquid)
11 - Edible candy eyes or chocolate chips (optional)
# Method:
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, beating well after each addition; then mix in vanilla extract.
04 - Whisk together 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 chill for at least 30 minutes if possible for easier rolling.
07 - On a lightly floured surface, roll dough to approximately 1 cm thickness.
08 - Use a large elephant-shaped cookie cutter or paper template to cut out cookies.
09 - Transfer cookies to baking sheets, spacing evenly; bake for 10 to 12 minutes until edges are lightly golden.
10 - Allow cookies to cool completely on a wire rack before decorating.
11 - Mix powdered sugar with milk until smooth and spreadable; divide and tint using desired food colorings.
12 - Spread gray icing on body, pink on ears, and use black for details; add edible eyes or chocolate chips if desired. Let icing set before serving.