Put butter in a heatproof bowl and cover with a plastic wrap. Heat in a 500W microwave for about 40 seconds to let it melt. Add sugar and mix.

Add egg yolk and mix.

Add the pancake mix, mix with hands and gather the cookie dough into one clump.

Wrap with a plastic wrap and let the cookie dough sit in the refrigerator for about 1 hour.

Repeat the same process from Step 1 to 3 with the ◎ ingredients for the cocoa dough. Add cocoa powder and milk, and let the dough sit in the refrigerator like in Step 4.

Dust the work surface with flour (not listed in the ingredients).

Take out Step 4 from the refrigerator, and make 2 bars each 4 cm in diameter. (This will be the face.)

With Step 5, make 2 bars about 2 cm in diameter and the same length as Step 7. (These are the ears.) Set aside a little bit of the Step 5 cocoa cookie dough to use for the eyes and nose.

Press Step 8 to Step 7 and let them stick. Shape to make a dog shape.

Repeat Step 9. Shape the dough into a panda shape.

Wrap Step 9, 10, the rest of dough from Step 5 with a plastic wrap and let them sit in the refrigerator once again for about 1 hour. (Stand the doughs on their sides to maintain their shapes.)

Take Step 11 out of the refrigerator and cut into about 1 cm thick slices with a kitchen knife. Preheat the oven to 170℃.

Make small balls with the remaining cocoa dough to make the eyes and nose. Stick onto the face and make the panda face.

Repeat the same process as in Step 13, and stick the cocoa cookie dough onto the face to make the dog face.

Line a baking sheet with parchment paper, and line the pieces from Step 15 on the baking sheet leaving space in between each pieces.

Bake in a 170℃ oven for about 10 minutes.

Mix powdered sugar and egg white well, then the icing is ready.

Make a piping bag for squeezing out the icing. Fold parchment paper and cut into a right triangle.

Open Step 18, cut into half and make two right triangle.

The right angle part will be the tip for the bag. Roll the paper into a piping bag with the right angle part facing down.

Fold in the end or stick the end to stable the piping bag. Repeat the same process from Step 20 to 21 and make one more piping bag.

Put about 1/3 of Step 17 into Step 21 with a spoon.

After baking and slightly cooling down the cookies, draw the white part of the eyes by squeezing Step 22.

Add the △ cocoa to the rest of Step 17, and mix well.

Draw the black iris part and the mouth as in Step 21 to 23.

Dry the icing completely, and then they are ready.

My daughter made these.

Drawing with the icing. She was having fun.

They look like this. "Let's make these cookies together again!"