Recipe from Food Network

Sugar Cookies:
2 1/2 cups all-purpose flour
1/4 teaspoon baking powder
1/4 teaspoon fine salt
3/4 cup superfine sugar
1 1/2 sticks (3/4 cup) unsalted butter, cut into small pieces, at room temperature
1 large egg, lightly beaten
1 teaspoon pure vanilla extract

Royal Icing:
4 cups confectioners’ sugar
1/4 cup meringue powder
Food coloring (optional)

Directions:
1. Whisk flour, baking powder and salt into a small bowl.
2. Beat sugar and butter in a large bowl until light and fluffy. Beat in the vanilla and egg.
3. Add the flour mixture to the wet ingredients until well combined.
4. Split the dough into 2 parts and refrigerate until firm (about 1 hour).
5. Preheat the oven to 350 degrees fahrenheit, and line cookie sheets with parchment paper.
6. Roll out dough ⅛ inch thick, and cut out desired shapes with cookie cutters.
7. Bake for 10-12 minutes and let cool completely.
8. For the icing, Beat the confectioners’ sugar, meringue powder and 1/3 cup water until stiff peaks form. Add in food coloring if desired.
9. Decorate cookies with icing.