Classic Sugar Cookies

1. Sift the flour, baking powder and salt into a bowl.
2. In a separate bowl, using electric beaters or in a standing mixer, cream the butter and sugar for 3 minutes on medium to high speed until light and fluffy.
3. Add the egg and vanilla to the butter mixture and beat until incorporated.
4. Turn the speed to low and slowly add the flour mixture until the dough comes together.
5. Place the dough onto a piece of plastic wrap, parchment paper or wax paper and divide into two flattened round shaped discs.
6. Wrap the dough discs separately and chill in the refrigerator until firm, at least thirty minutes to overnight.
7. Once chilled, preheat oven to 350°F.
8. Let dough sit for about 10 minutes or until soft enough to roll out.
9. Using a lightly floured rolling pin, roll the dough out onto a lightly floured surface until 1/4 thick and even.
10. Use cookie cutters to cut out desired shapes. I like to start at one end of the dough placing the cookie cutters close together.
11. Using a spatula, transfer the cut-outs onto a cookie sheet (preferably a parchment paper or silpat-lined cookie sheet).
12. Bake for 8-10 minutes rotating halfway through until edges turn golden.
13. Cool cookies on a rack.

Icing:

1. Combine the ingredients in a bowl.
2. Use to decorate the cookies.