Step 1: Make the Sugar Cookie Dough

1. In a bowl, whisk together flour, baking powder, and salt.
2. In a separate large bowl, beat butter and sugar until light and fluffy (about 2 minutes).
3. Mix in the egg and vanilla extract until well combined.
4. Gradually add the dry ingredients to the wet mixture, mixing until a soft dough forms.

Step 2: Roll & Cut the Cookies

1. Lightly flour a clean surface and roll out the dough to about ¼-inch thick.
2. Use a round cookie cutter (about 2 inches) for the bunny butts.
3. Use an oval or small circle cutter for the bunny feet (two per cookie).
4. Place the cut-out cookies on a parchment-lined baking sheet.

Step 3: Bake the Cookies

1. Preheat oven to 350°F (175°C).
2. Bake for 8-10 minutes, or until the edges are lightly golden.
3. Let cool completely before decorating.

Step 4: Make the Frosting

1. In a bowl, mix powdered sugar, milk, and vanilla extract until smooth.
2. Divide the icing into two bowls. Leave one white and tint the other with pink food coloring.

Step 5: Decorate the Bunny Butt Cookies

1. Frost the round cookie (bunny butt) with white icing and let set.
2. Attach the two oval feet to the bottom using icing.
3. Pipe or spread pink icing onto the feet to create paw pads.
4. Add a mini marshmallow in the center as the fluffy bunny tail.
5. Let the cookies set for about 30 minutes before serving.