In a mixing bowl, cream together softened butter and granulated sugar until light and fluffy.

Beat in the egg and vanilla extract until well combined.

In a separate bowl, whisk together flour, baking powder, and salt.

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

Preheat your oven to the specified temperature.

Take portions of the cookie dough and roll them into small balls.

Press each ball into the cups of a mini muffin tin, shaping them to resemble gnome hats.

Bake the cookie cups in the preheated oven until they turn golden brown.

Allow them to cool in the tin for a few minutes before transferring them to a wire rack.

In a mixing bowl, beat whipping cream until soft peaks form.

In a separate bowl, beat cream cheese until smooth, then add powdered sugar and vanilla extract.

Gently fold the whipped cream into the cream cheese mixture to create a light and fluffy filling.

If desired, add a few drops of food coloring to the filling to create vibrant hues.

Pipe or spoon the filling into the cooled cookie cups.

Top each cookie cup with colorful sprinkles to add a touch of magic.