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1
Whisk together flour, baking powder, and salt in a bowl.
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2
Put butter, granulated and confectioners sugars, vanilla seeds, and zest into the bowl of an electric mixer fitted with the paddle attachment; mix on medium speed until pale and fluffy.
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3
Mix in egg.
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4
Reduce speed to low.
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5
Add flour mixture in 3 batches; mix until combined.
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6
Roll out dough between 2 pieces of lightly floured parchment paper to 1/8 inch thick.
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7
Refrigerate until firm, about 45 minutes.
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8
Remove parchment.
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9
Using a 3-inch umbrella cutter, cut out shapes.
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10
Chill in freezer until dough is very firm, about 15 minutes.
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11
Reroll scraps, cut out, and chill in same manner.
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12
Preheat oven to 375F.
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13
Space cookies 2 inches apart on parchment paperlined baking sheets.
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14
Bake until pale golden, 5 to 6 minutes.
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15
Transfer cookies to wire racks to cool.
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16
Transfer icing to a pastry bag fitted with a small plain round tip, such as Ateco #2.
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17
Decorate each cookie with icing, and then immediately sprinkle with sanding sugar.
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18
Let set, about 2 hours.
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19
Cookies can be stored in an airtight container at room temperature up to 1 week.
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20
Put confectioners sugar, meringue powder, and water into the bowl of an electric mixer fitted with the whisk attachment; beat on low speed 10 minutes.
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21
Use immediately, or store in an airtight container up to 2 days (icing hardens quickly when exposed to air).
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22
Beat well with a rubber spatula before using.
