Preheat your oven to 350°F. Prepare a large baking sheet with parchment paper. Remove the foil wrappers from your candy cane kisses and set aside. Place ¼ cup red and ¼ cup green sanding sugar into 2 separate shallow bowls. Set aside.
In a mixing bowl, whisk 2 cups of all-purpose flour, ½ teaspoon baking powder, and ½ teaspoon kosher salt until combined. Set aside.
Use a stand or hand mixer to cream together ½ cup room temperature unsalted butter, 1 cup granulated sugar, 1 large egg, and 2 teaspoons pure vanilla extract until fluffy (about 2 - 3 minutes). Scrape down the sides. Add 2 tablespoons of whole milk and your bowl of combined dry ingredients. Mix until combined. Scrape down the sides.
Use a 1-tablespoon cookie scoop to portion the dough and create dough balls using your hands. Roll each dough ball in either red or green sanding sugar. Place on your prepared baking sheet.
Bake for 8 - 10 minutes or until the edges are lightly golden brown. Remove from the oven and immediately press a candy cane Kiss in the center of each cookie. Allow the cookies to cool completely on a cooling rack.
Serve and ENJOY!
Notes
White chocolate kisses can be used if you can't find candy cane kisses.