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 using an electric mixer, beat the softened unsalted butter, granulated sugar, and light brown sugar until light and fluffy, about 2 to 3 minutes.
04 - Add the eggs, pure vanilla extract, and cotton candy flavoring to the creamed 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, uniform 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 half and blue gel food coloring to the other. Mix each portion until the color is evenly distributed throughout.
07 - Pinch off a small portion of each colored dough and gently press and swirl them together in your hands to form a 1.5-inch ball with a marbled effect. Arrange on the prepared baking sheets, spacing them about 2 inches apart.
08 - Bake for 9 to 11 minutes, or until the edges are set but the centers still appear slightly soft and underbaked.
09 - Allow the cookies to rest on the baking sheets for 5 minutes, then transfer them to a wire cooling rack to cool completely.
10 - If desired, top each cooled cookie with a small tuft of cotton candy just before serving for a whimsical, colorful finish. Add the cotton candy garnish at the last moment, as it dissolves quickly upon contact with moisture.