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COMBINE flour and salt in large bowl.
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Beat shortening, sugar and vanilla in separate large bowl with electric mixer on medium speed until blended.
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Beat in egg yolks and orange juice.
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Gradually stir in flour mixture to form a soft dough.
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Divide dough into 4 equal pieces, shaping each into a disk.
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Wrap in plastic wrap.
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Chill 4 hours or overnight.
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HEAT oven to 350 degrees F. Line baking sheets with parchment paper.
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Roll out dough, one piece at a time, to 1/4-inch thickness on floured surface.
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* Keep remaining dough chilled until ready to use.
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Cut out a total of 24 cookies, using the 2 largest cookie cutters 4 times each and the 8 remaining cookie cutters 2 times each.
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Bake on prepared baking sheets, 16 minutes for small cookies, 18 minutes for large cookies, or until edges begin to brown and centers are set.
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(Group similar size cookies on same baking sheet for even baking.)
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Carefully slide baked cookies on parchment paper onto work surface.
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Cookies may be fragile while warm.
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Cool completely.
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STIR powdered sugar and meringue powder in large bowl until combined.
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Add water.
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Beat with electric mixer on medium-high speed until stiff peaks form, about 5 to 7 minutes.
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If necessary, add additional powdered sugar or water to reach the desired spreading consistency.
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(Keep frosting covered with damp cloth to prevent hardening.)
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22
Reserve one of the smallest size cookies for later use.
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Spread icing over remaining cookies, immediately topping with decorator sprinkles.
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PLACE one of the largest size cookies on decorative platter to begin assembly.
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Spoon about 1 tablespoon remaining icing onto center of cookie.
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Repeat to stack additional 22 cookies on top, by decreasing size, rotating each cookie slightly to stagger points of stars.
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To complete decoration, hold reserved small cookie by its edges and coat both side with frosting.
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Decorate as desired.
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Stand upright on top of tree, securing with a small dab of icing.
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Let stand until icing is firm.
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TIP* When cutting out the largest size cookies, roll out dough on floured parchment paper.
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Cut with cookie cutter.
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Remove excess dough from around cookie cut outs.
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Lift parchment paper and place on baking sheet.
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Bake as directed above.
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TIP** Sets of graduated size cookie cutters and meringue powder are available at most craft stores with the cake decorating supplies.