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In a medium bowl, sift the flour, baking powder, and salt.
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Whisk to evenly combine.
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In a large bowl, using a handheld mixer, or in the bowl of a stand mixer, using the paddle attachment, cream the butter and sugar until light and fluffy, stopping the mixer once or twice to scrape down the bowl with a rubber spatula.
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Add the eggs, 1 at a time, beating after each until thoroughly incorporated.
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Add the vanilla.
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Scrape the bowl again and mix for a few more seconds.
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On low speed, add 1/2 the dry ingredients.
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Beat until combined.
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Add the remaining dry ingredients and beat just until the flour is completely absorbed into the dough.
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Turn the dough onto the table, gather it together, and knead gently into a smooth mass.
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Form it into a log and divide into 3 even parts.
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Flatten each section into a patty about 1/2-inch thick and cover each with plastic wrap.
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Chill until firm, at least 2 hours or up to 3 days.
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The dough may also be frozen for up to 1 month.
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Preheat oven to 350 degrees.
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Let the dough sit at room temperature, still covered, for about 20 minutes to soften slightly.
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On a lightly floured surface, roll the dough to slightly more than 1/8-inch thick.
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Cut out shapes with cookie cutters, as close together as possible, and use a palate knife or metal spatula to transfer to ungreased baking sheets, placing them about 1-inch apart.
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Repeat with the remaining pieces of dough.
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Press the scraps together, roll them out, and cut, always brushing off any excess flour, until all used up.
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Bake cookies for about 17 minutes, or until the edges begin to turn golden.
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Let sit for 5 minutes, then transfer to wire racks to cool completely.
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In the bowl of a stand mixer fitted with the paddle attachment, or in a bowl using a handheld mixer, begin to beat the egg whites and sugar on low speed.
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Be sure the bowl and beaters are free of any fat and that there is no egg yolk in the whites.
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After 30 seconds or so, scrape down the bowl with a rubber spatula and gradually increase the speed of the mixer to medium.
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Beat until the mixer thickens and stiffens, about 3 minutes.
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STORING ICING: Keep Royal Icing in an airtight container.
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To prevent a crust from forming while using the icing, keep the container covered with a damp towel or plastic wrap.
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Royal Icing will keep refrigerated for up to 2 days.
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Before reusing, lightly beat with a whisk or fork.
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Yield: 2 1/2 cups icing to cover about 4 to 6 dozen 3-inch cookies
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*RAW EGG WARNING
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Food Network Kitchens suggest caution in consuming raw and lightly-cooked eggs due to the slight risk of Salmonella or other food-borne illness.
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To reduce this risk, we recommend you use only fresh, properly-refrigerated, clean, grade A or AA eggs with intact shells, and avoid contact between the yolks or whites and the shell.
