Creating these delightful Penguin Cookies is easier than you might think. Follow these steps for a successful baking experience:

1. Preheat Oven: Preheat your oven to 350°F (175°C). Line baking sheets with parchment paper.
2. Mix Dry Ingredients: In a bowl, whisk together the flour, baking powder, baking soda, and salt. Set aside.
3. Cream Butter and Sugars: In a large mixing bowl, cream together the softened butter, granulated sugar, and brown sugar until light and fluffy.
4. Add Eggs and Vanilla: Beat in the eggs one at a time, followed by the vanilla extract, ensuring everything is well combined.
5. Combine Mixtures: Gradually add the dry mixture to the wet mixture, stirring until just combined. Avoid overmixing.
6. Fold in Chocolate Chips: Gently fold in the semi-sweet chocolate chips to incorporate them into the dough.
7. Shape the Cookies: Using your hands, scoop out dough and shape it into rounded balls. Slightly flatten them to form oval shapes for a penguin body.
8. Bake: Place the cookies on the prepared baking sheets, leaving space between them. Bake for 10-12 minutes or until the edges are lightly golden.
9. Cool: Allow the cookies to cool on the baking sheets for 5 minutes before transferring them to wire racks to cool completely.
10. Decorate: Once cool, melt the white chocolate chips and dip the top half of each cookie to create the penguin’s belly. Let them set for a few minutes.
11. Add Details: Use black icing to create eyes and a mouth. Attach small pieces of orange candy or icing for the beaks.

By following these steps, you’ll create a batch of delightful Penguin Cookies that are sure to impress everyone!