In a stand mixer, combine 1 cup of softened butter, 1 cup of sugar, 1 tablespoon of vanilla, and 1 egg. Whisk these ingredients on medium speed for about 2-3 minutes, or until the mixture is light and fluffy.

In a separate bowl, whisk together 2 ½ cups of flour and 1 teaspoon of baking powder until evenly combined.

Gradually add the dry mixture to your wet ingredients in the stand mixer, mixing on low speed. Combine until a soft dough begins to form, which should take about 1-2 minutes.

Switch to the paddle attachment on your mixer and blend the dough on medium speed for an additional 1-2 minutes.

Using your hands, roll the dough into 1-inch balls and place them on lined cookie sheets, leaving a couple of inches between each ball.

Preheat your oven to 350°F (175°C) and bake the cookies for approximately 15 minutes.

Once baked, transfer the cookies to a wire rack to cool completely for about 10-15 minutes.

In a mixing bowl, combine 3 cups of powdered sugar with enough milk (about 2-3 tablespoons) to create a smooth frosting.

Add a few drops of black food coloring gel to your frosting, stirring until the color is evenly distributed.

Once the cookies are cool, spread a generous layer of white frosting on top of each cookie and allow to set for about 45 minutes.