Mix together the flour, salt and baking powder in a bowl. In a separate bowl, cream the butter and sugar with an electric mixer until it becomes light and fluffy. Mix the instant coffee with the water, then add that to the mixture along with the egg and vanilla, and mix well. Then slowly add the flour mixture until it is just combined.

Shape the dough into a ball, then divide it into two balls. Wrap them in plastic wrap and place in the refrigerator for 1 hour.

Lightly dust some flour onto your countertop, and roll the dough out until it is ¼ inch thick. Using a 2-inch circle-shaped cookie cutter, cut out circle shapes. Place these on a baking sheet lined with parchment paper, and bake for about 10 minutes at 350F, until lightly golden. Transfer these to cooling racks and allow to fully cool.

Mix the sugar and eggs together with an electric mixer, and add ¼ – ½ cup water.

Mix until the icing forms a ribbon when drizzled, and stays for 5 seconds. You may need to add more icing sugar. Divide the icing into two bowls.

Add enough cocoa powder to one bowl to create a dark brown color. Add some brown food coloring if you would like a darker color. Then add some golden yellow food coloring to the other bowl.

With a piping bag fitted with a small, circular tip, draw a circle around the perimeter of the cookies with the brown icing. Allow this to completely set. Add a few teaspoons of water to the bowl of brown icing so that it becomes slightly runny. Then fill in the centers of cookies with this icing, and allow them to completely set.

Pour the yellow icing into a piping bag fitted with the same tip, and draw on the Michael Kors logo. Allow this to fully set, then dust on some golden lustre dust with a small paintbrush.