01 - Preheat the oven to 350°F. Line two baking sheets with parchment paper and set aside.
02 - In a medium bowl, whisk together the flour, baking powder, baking soda, and salt until evenly distributed. Set aside.
03 - In a large bowl, beat the softened butter, granulated sugar, and brown sugar with an electric mixer on medium speed until light and fluffy, about 2 to 3 minutes.
04 - Add the eggs, vanilla extract, and cotton candy flavoring to the butter mixture. Beat until smooth and well combined.
05 - Gradually add the dry ingredient mixture to the wet ingredients, mixing on low speed until a soft, cohesive dough forms. Do not overmix.
06 - Divide the dough evenly into two separate bowls. Add a few drops of pink gel food coloring to one portion and blue gel food coloring to the other. Mix each until the color is uniform throughout.
07 - Pinch off a small amount of dough from each colored portion. Gently press and swirl them together in your hands to form a 1.5-inch ball with a marbled appearance. Place on the prepared baking sheets, spacing them 2 inches apart.
08 - Bake for 9 to 11 minutes, or until the edges are set but the centers remain soft. Avoid overbaking to keep the tender texture.
09 - Allow the cookies to rest on the baking sheets for 5 minutes, then transfer them to a wire rack to cool completely.
10 - Once fully cooled, top each cookie with a small tuft of cotton candy just before serving for a whimsical, decorative finish. Add the cotton candy right before serving, as it dissolves quickly.