01 - Preheat the oven to 350°F. Line two baking sheets with parchment paper.
02 - In a medium bowl, whisk together the all-purpose flour, baking powder, baking soda, and salt. Set aside.
03 - In a large bowl, use an electric mixer to cream the softened butter, granulated sugar, and light brown sugar until light and fluffy.
04 - Add the eggs, vanilla extract, and cotton candy flavoring to the butter mixture. Beat until smooth and fully incorporated.
05 - Gradually mix the dry ingredients into the wet mixture until a soft, uniform dough forms.
06 - Divide the dough evenly into two bowls. Tint one half with a few drops of pink gel food coloring and the other half with blue gel food coloring. Mix each portion until the color is evenly distributed.
07 - Take a small amount from each colored dough and gently swirl them together in your hands to form a 1½-inch ball with a marbled effect. Place on the prepared baking sheets, spacing them 2 inches apart.
08 - Bake for 9 to 11 minutes or until the cookies are set but still soft in the center.
09 - Allow the cookies to cool on the baking sheets for 5 minutes, then transfer to a wire rack to cool completely.
10 - Optionally, top each cooled cookie with a small tuft of cotton candy just before serving for a whimsical finish. Add the garnish right before serving, as cotton candy dissolves quickly.