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1
Sift flour, baking powder, and salt into a bowl.
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2
Put butter and sugar in the bowl of an electric mixer fitted with the paddle attachment.
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3
Mix on medium speed until pale and fluffy.
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4
Mix in eggs and vanilla.
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5
Reduce speed to low.
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6
Gradually mix in flour mixture.
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7
Divide dough in half; flatten each half into a disk.
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8
Wrap each in plastic.
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9
Refrigerate until firm, at least 1 hour or overnight.
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10
Preheat oven to 325F, with racks in upper and lower thirds.
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11
Let one disk of dough stand at room temperature just until soft enough to roll, about 10 minutes.
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12
Roll out dough on a lightly floured work surface to just under 1/4 inch thick, adding more flour as needed to keep dough from sticking.
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13
Cut out cookies with a 4- to 5-inch cookie cutter, transferring shapes to parchment paperlined baking sheets as you work.
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14
Roll out the scraps, and repeat.
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15
Repeat with remaining disk of dough.
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16
Chill cookies in freezer until very firm, about 15 minutes.
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17
Bake, switching positions of sheets and rotating halfway through, until edges turn golden, 15 to 18 minutes.
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18
Let cool on sheets on wire racks.
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19
To decorate, tint icing with food coloring, if using.
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20
Flood tops of cookies with icing (see how-to photos on page 327).
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21
While icing is wet, you can pipe polka dots with icing in contrasting colors on top; stretch dots into flourishes with the tip of a wooden skewer for a marbleized look.
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22
Flock wet icing with sanding sugar if desired.
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23
After icing cookies, let them sit out overnight to set.
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24
Cookies can be stored between layers of parchment in an airtight container at room temperature up to 1 week.
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25
Combine all ingredients in the bowl of an electric mixer fitted with the paddle attachment.
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26
Mix on low speed until smooth, about 7 minutes.
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27
If icing is too thick, add more water; if too thin, beat icing 2 to 3 minutes more or add more confectioners sugar a tablespoon at a time.
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28
Use icing immediately, or store in an airtight container up to 2 days (icing hardens quickly when exposed to air).
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29
Beat well with a rubber spatula before using.
