In a medium mixing bowl combine the flour, baking powder, and salt.

In the bowl of a stand mixer beat the butter until smooth. Gradually add in the sugar and continue mixing on medium until fluffy.

Add in the egg and vanilla and beat until mixed well.

Place the mixer on low and add in the flour mixture, mixing until just blended.

Knead the dough into a ball and flatten into a disc shape. Cover with plastic wrap and refrigerate for at least 2 hours.

When ready to make the cookies preheat the oven to 375 degrees.

On a lightly floured surface roll the dough to 1/4 inch thick. Cut out 3 inch circles and place them on a baking sheet.

Bake for 8 minutes or until the tops no longer look wet.

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

To make the frosting use a hand mixer and beat the butter until smooth. Add in the powdered sugar, vanilla, and milk and mix on medium high speed for 2-3 minutes or until desired consistency is reached.

Add in the blue food coloring and mix.

Place the graham crackers in a zip top baggie and crush.

To decorate the cookies frost them with the blue frosting then sprinkle graham cracker crumbs on the edge of half the cookie. Place a shark gummy on the other half.