01 -
Set oven to 350°F and line a baking sheet with parchment paper.
02 -
Whisk together flour, baking soda, baking powder, and salt in a medium bowl.
03 -
Beat softened butter, granulated sugar, and brown sugar until fluffy, about 2–3 minutes. Add egg, vanilla, and milk and continue beating until smooth.
04 -
Gradually incorporate dry ingredients into wet mixture until a dough forms.
05 -
Scoop dough into tablespoon-sized balls and place on baking sheet, flattening slightly.
06 -
Bake for 9–11 minutes until edges are set and centers appear soft, then cool completely.
07 -
Spread a thin layer of frosting atop each cooled cookie, then press a chocolate wafer cookie in the center to form the hat’s base.
08 -
Dab frosting on the bottom of a chocolate kiss and place it on center of each wafer.
09 -
Pipe colored frosting around the base of the chocolate kiss and add sprinkles for a festive appearance.
10 -
Allow cookies to rest at room temperature for 30 minutes or until frosting firms.