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1
Cookies: Position a rack in the upper third of the oven and preheat to 350F.
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2
Line 2 baking sheets with foil and coat lightly with cooking spray.
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3
In a mixing bowl, combine sugar, butter and oil, beating with an electric mixer until smooth.
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4
Add egg and vanilla; beat until creamy and light yellow.
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5
Mix together flour, baking powder, and salt and sift into sugar mixture; beat at low speed until just combined.
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6
Press the ball of dough into a disk; cover with plastic wrap.
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7
Place dough in freezer 10 minutes.
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8
Roll out dough to an even 1/4-inch thickness.
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9
Cut out cookies with 2- to 2 1/2-inch cookie cutters.
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10
Place cookies about 1/2 inch apart on prepared baking sheets.
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11
Bake cookies in upper third of oven, one sheet at a time, for 6 to 8 minutes or until slightly golden on the edges (do not overbake; cookies will appear soft when you remove them from oven).
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12
Use the tip of a knife or wooden skewer to make a hole on the top of each cookie to accommodate a ribbon or string.
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13
Cool on baking sheets for 10 minutes, then transfer to wire racks.
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14
Frost and decorate as desired.
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15
Icing: Combine all the ingredients with 3 tbsp water in a bowl and whisk until smooth (the icing should be thick enough so it doesn't run off cookies).
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16
Tint with liquid food coloring if desired.
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17
Use a paintbrush or small knife to paint icing on cookies.
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18
Let cookies dry overnight.
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19
Thread with ribbon or string if desired.