Preheat your oven to 375°F (190°C).

In a medium bowl, whisk together the flour, baking soda, and baking powder.

In a separate large bowl, cream the softened butter and granulated sugar until light and fluffy.

Beat in the egg and vanilla extract until well combined.

Gradually add the dry ingredients to the wet mixture, mixing until a soft dough forms.

Roll the dough into 1-inch balls and place them 2 inches apart on an ungreased baking sheet.

Flatten each ball slightly with the bottom of a glass.

Bake in the preheated oven for 8 to 10 minutes, or until the edges are lightly golden.

Remove from the oven and allow the cookies to cool on the baking sheet for 2 minutes before transferring them to a wire rack to cool completely.

Melt the orange candy melts according to the package instructions.

Dip each cooled cookie into the melted orange candy, ensuring an even coating.

Place the coated cookies on wax paper and immediately add candy eyes and an orange M&M for the nose.

Melt the yellow candy melts and transfer them to a piping bag fitted with a small tip.

Pipe yellow mustaches and eyebrows onto wax paper and allow them to harden.

Once set, attach the mustaches and eyebrows to the cookies using a small amount of melted candy as adhesive.