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 all-purpose flour, baking powder, baking soda, and salt until evenly distributed. Set aside.
03 - In a large bowl, beat the softened unsalted butter, granulated sugar, and light brown sugar with an electric mixer on medium speed until the mixture is light and fluffy, about 3 minutes.
04 - Add the eggs one at a time, mixing well after each addition. Stir in the pure vanilla extract and cotton candy flavoring, beating until the mixture is smooth and fully combined.
05 - Gradually add the dry ingredient mixture to the wet ingredients, mixing on low speed until a soft, cohesive dough forms. Be careful not to overmix.
06 - Divide the dough evenly into two separate bowls. Add a few drops of pink gel food coloring to one half and blue gel food coloring to the other. Fold and mix each portion until the color is uniform throughout.
07 - Pinch off a small portion from each colored dough. Gently press and swirl the two colors together in your palms to form a 1.5-inch ball with a marbled appearance. Arrange the dough balls on the prepared baking sheets, spacing them about 2 inches apart.
08 - Bake in the preheated oven for 9 to 11 minutes, or until the edges are set but the centers still feel slightly soft. Avoid overbaking to maintain a tender texture.
09 - Allow the cookies to rest on the baking sheets for 5 minutes to firm up before transferring them to a wire rack to cool completely.
10 - Just before serving, top each cooled cookie with a small tuft of cotton candy for a whimsical, decorative finish. Serve immediately, as the cotton candy dissolves quickly once placed on the cookie.