Sift the icing sugar into a large bowl, add salt and softened butter. First, use a spatula to stir evenly.

Use a whisk to beat at low speed and then turn to high speed to beat the butter until it is fluffy and feathery, the color becomes lighter and the weight is mostly doubled.

Sift in the low protein flour and cornstarch. After mixing well with a spatula, press it with your hands to form a dough.

Wrap the dough with plastic wrap and press flat, put it in the refrigerator for 30 minutes.

Roll the dough flat to a thickness of about 0.5cm, then use a cookie cutter to cut and press the emoji.

Put it into the oven preheated to 160°C, bake at 160°C for 25 minutes, then turn to top heat for 5 minutes to darken the color.

After baking, let it cool before putting it in an airtight container.