Preheat the Oven: Preheat your oven to 350°F (175°C). Line a baking sheet with parchment paper.

Prepare the Dough: In a medium bowl, whisk together the flour, baking powder, and salt. Set aside.

Cream the Butter and Sugar: In a large bowl, cream the softened butter and granulated sugar until light and fluffy, about 2-3 minutes.

Add Egg and Vanilla: Beat in the egg and vanilla extract until well combined.

Combine Dry Ingredients: Gradually add the dry ingredients to the butter mixture, mixing just until combined.

Roll and Cut the Dough: Roll out the dough on a lightly floured surface to about 1/4-inch thickness. Use a round cookie cutter to cut out circles. Place the cookies on the prepared baking sheet.

Bake the Cookies: Bake for 10-12 minutes, or until the edges are lightly golden. Allow the cookies to cool completely on a wire rack.

Prepare the Coating: Melt the white chocolate chips in a microwave-safe bowl in 30-second increments, stirring between each increment until smooth.

Melt the Orange Coating: Once melted, add orange candy color to the white chocolate until the desired color is reached.

Coat the Cookies: Dip the cooled sugar cookies in the orange coating, ensuring they are fully coated. Place the coated cookies on wax paper. Add two candy eyes to each cookie and allow them to dry.

Melt the Yellow Coating: Melt an additional 4 oz of white chocolate chips in a separate bowl in 30-second increments, stirring between each increment until smooth. Add yellow candy color until the desired color is reached.

Decorate the Cookies: Pour the yellow coating into a pastry bag or Ziploc® bag with a small corner cut off. Pipe Lorax mustaches and eyebrows onto the cookies and allow them to dry.