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1
Special equipment: cookie cutters in desired shapes
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2
For the cookies: Whisk together the flour, baking powder and salt in a small bowl.
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3
Beat the superfine sugar and butter with an electric mixer on medium speed in a large bowl until light and fluffy, about 5 minutes; beat in the egg, then the vanilla.
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4
Add the flour mixture and mix on medium-low speed until completely incorporated.
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5
Divide the dough in half, pat into 2 discs about 1/4 inch thick, wrap in plastic wrap and refrigerate until firm, about 1 hour.
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6
Position oven racks in the top and bottom thirds of the oven and preheat to 350 degrees F. Line 2 baking sheets with parchment paper.
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7
Let the dough sit at room temperature for a few minutes to make rolling easier.
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8
Roll out 1 disc of dough at a time between 2 pieces of parchment paper until 1/8 inch thick.
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9
Cut out shapes with the cookie cutters and arrange about 2 inches apart on the prepared baking sheets.
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10
Bake until the cookies are golden brown on the bottom, 10 to 12 minutes.
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11
Let the cookies cool on the baking sheets until firm enough to transfer to a wire rack; let cool completely.
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12
Gently gather any scraps into a ball and press into a disc; wrap in plastic wrap and refrigerate the disc until firm enough to roll, about 1 hour.
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13
Cut out as many cookies as possible and bake.
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14
For the royal icing: Beat the confectioners' sugar, meringue powder and 1/3 cup water with an electric mixer in a large bowl until stiff peaks form.
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15
Beat in the food coloring if using.
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16
(The icing can be stored in an airtight container at room temperature for up to 2 days.)
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17
Decorate the cookies with the icing; top with decorating sugar and sprinkles if using.
