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1
For the cookies: Sift together the flour, baking powder and salt.
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2
In a large mixing bowl, with an electric mixer, cream the butter and sugar until light and fluffy, about 2 minutes.
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3
Add the egg and mix until combined.
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4
Gradually add the sifted dry ingredients, one spoonful at a time, until thoroughly combined.
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5
Add the vanilla.
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6
Chill the cookie dough in the refrigerator for at least 1 hour.
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7
Preheat the oven to 400 degrees F. Roll out half of the dough at a time, keeping the remainder of the dough in the refrigerator.
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8
On a lightly floured surface, roll out the dough to a 1/4-inch thickness and cut into desired shapes with a cookie cutter.
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9
(For medium cookies, use a 3-inch cookie cutter.)
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10
Place the cutout cookies 2 inches apart on an ungreased cookie sheet and put the cookie sheet in the refrigerator for a few minutes before baking.
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11
This will help the cookies to retain their shape.
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12
(You can roll out the scraps to make a few more cookies.)
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13
Bake until just before the edges of the cookies start to brown, 8 to 10 minutes (if baking two sheets at a time, rotate halfway through baking).
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14
Cool the cookies for 1 to 2 minutes on the cookie sheet before removing to wire racks to cool completely.
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15
For the icing: In a medium bowl, combine the confectioners' sugar, meringue powder and warm water with a wire whisk.
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16
Stir until the icing is smooth.
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17
Adjust the consistency of the icing by adding more confectioners' sugar or more water, as needed.
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18
Add food coloring, if desired, to the icing.
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19
Spread the icing on the cooled cookies and then top with assorted sprinkles and candies.