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1
For the sugar cookies: In a stand mixer fitted with the paddle attachment, beat the butter and sugar together just until combined, about 5 minutes.
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2
Add the vanilla and salt and beat a moment more, just to bring together.
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3
With the mixer on low speed, gradually add the flour.
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4
Beat just until it comes together.
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5
Form the dough into equal-sized balls (about 24).
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6
Cover in plastic and chill for at least 30 minutes.
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7
Preheat the oven to 350 degrees F.
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8
On a lightly floured work surface, use a lightly floured rolling pin to roll the dough balls out to a 1/4-inch thickness.
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9
With a lightly floured cookie cutter, cut the cookies out in desired shapes and transfer them to a parchment-lined cookie sheet.
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10
Bake until the cookies are very light golden brown around the edges, about 10 minutes.
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11
Let cool completely before decorating with royal icing.
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12
For the royal icing: Combine the confectioner's sugar, meringue powder and vanilla in a large bowl.
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13
With an electric hand mixer running on low speed, very gradually beat in 1/2 cup water, checking the consistency once most of the water has been added.
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14
Beat until the icing holds a ribbon, adding more water as needed.
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15
If too loose, add more sugar.
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16
If coloring the royal icing, add a few drops of food coloring to the finished icing and slowly mix until completely incorporated.