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1
In a bowl, with an electric mixer on medium speed, beat butter, brown sugar, and vanilla until smooth. Stir or beat in flour until well blended.
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2
Divide dough into four equal portions. Flatten each with your hands into a 1-inch-thick disk. On a lightly floured board, with a floured rolling pin, roll dough, a portion at a time, to 1/8 inch thick. With floured cookie cutters, cut dough into desired shapes (if dough becomes too soft to handle, freeze briefly until firm).
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3
With a wide spatula or your fingers, transfer cookies to buttered or cooking parchment-lined 12- by 15-inch baking sheets, spacing them about 1 inch apart. Gather scraps, pat into a ball, and repeat rolling and cutting.
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4
Bake cookies in a 300u00b0 oven until slightly darker brown, about 15 minutes; if baking more than one pan at a time, switch pan positions halfway through baking.
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5
With a wide spatula, transfer cookies to racks to cool. If hot cookies start to break, slide a thin spatula under them to release, let stand on sheets to firm up, about 5 minutes, then transfer to racks to cool completely.
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6
Powdered sugar icing: Controlling consistency of icing is simple. If it's too thick, add a few drops of water; if it's too thin, gradually add more powdered sugar. To tint, add food coloring a few drops at a time.
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7
For piping: In a bowl, stir 2 cups powdered sugar, 1/2 teaspoon vanilla, and 1 1/2 tablespoons water until smooth. Tint with food coloring as desired. Spoon into a pastry bag fitted with a 1/8-inch tip or a heavy 1-quart zip-lock plastic bag. Seal plastic bag and squeeze icing into a corner; cut a tiny opening at corner of bag to squeeze icing out. Let cookies stand until icing is firm, about 5 minutes. Makes about 3/4 cup.
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8
Nutritional analysis is per cookie.