In a large mixing bowl, beat the softened butter and granulated sugar together using a hand or stand mixer on medium speed until the texture is light and airy, approximately 2 to 3 minutes.

Crack in the egg and blend it into the creamed mixture. Stir in the vanilla essence and cotton candy flavor until thoroughly incorporated.

In a separate bowl, sift together the flour, baking powder, and salt. Gradually incorporate this dry mixture into the butter mixture, stirring until the dough comes together evenly.

Separate the dough equally into two portions. Color one with pink gel coloring and the other with blue, kneading each until the color is evenly distributed throughout.

Pinch off small amounts from both colored doughs and gently twist them together. Roll each portion into a ball using about 1½ tablespoons of dough, then press slightly to flatten. Arrange on a parchment-lined baking sheet, spacing them apart.

Place in a preheated oven at 350°F (175°C) and bake for 9 to 11 minutes, until the outer edges are set but the centers still appear slightly underbaked for a soft, chewy finish.

Let the cookies rest on the baking sheet for 2 to 3 minutes before moving them to a wire rack to cool completely.