1. In a large bowl cream together softened butter and granulated sugar until light and fluffy.

2. Beat in the egg and vanilla extract until well combined.

3. In a separate bowl whisk together all-purpose flour baking powder and salt.

4. Gradually add the dry ingredients to the wet ingredients mixing until just combined and a soft dough forms.

5. Divide the dough in half wrap each half in plastic wrap and chill for at least 30 minutes.

6. Preheat oven to 375°F (190°C). Line baking sheets with parchment paper.

7. On a lightly floured surface roll out one portion of dough to about ¼-inch thickness. Use a 2-inch round cookie cutter to cut circles.

8. Place the circles on prepared baking sheets about 1 inch apart.

9. Bake 8–10 minutes until edges are lightly golden. Cool a few minutes on the sheet then transfer to a rack to cool completely.

10. Once cool pipe a ring of orange gel icing around a cookie. Press a Hershey’s Kiss in the center to secure.

11. Using black frosting or melted dark chocolate create a band around the base of the Kiss to resemble the hat band.

12. Allow frosting to set before serving. Store at room temperature in an airtight container.