Cut-Out Sugar Cookies

Make the sugar cookies:

1. Sift flour, salt and baking powder into a bowl and set aside.
2. In a stand mixer bowl fitted with a paddle attachment, add in softened butter and sugar and cream on medium speed until light and fluffy.
3. Add the egg and vanilla extract to the butter and sugar mixture. Beat until combined.
4. Lower the speed of the mixer and gradually add in the flour. Mix until incorporated.
5. Remove dough from the mixer and flatten into a disc.
6. Wrap the disc with plastic wrap and place into the fridge for at least 20 minutes.
7. Preheat oven to 325°F/163°C.
8. Remove the cookie dough disc from the refrigerator.
9. Prepare a baking sheet or cookie sheet with parchment paper.
10. On a large piece of parchment paper dusted with flour, place the cookie dough onto it and use a rolling pin to flatten and roll out the dough to about ⅛" thickness.
11. Cut out shapes with your choice of cookie cutters.
12. Carefully transfer the cut out cookies with an offset spatula onto the prepared baking sheet.
13. Reroll scraps of dough and repeat until all the dough has been used up.
14. Bake cookies at 325°F/163°C for about 10-12 minutes, until the edges are slightly golden, but not darkened. Rotate the pan halfway through.
15. Let cookies cool on the sheet for 5 minutes and transfer to a wire rack to cool completely.
16. Once completely cool, decorate the sugar cookies with royal icing.

Make the royal icing:

1. In a clean stand mixer bowl with whisk attachment, add in powdered sugar, meringue powder, and vanilla extract.
2. Begin beating, adding in about 1 tablespoon of water, until a thick paste forms. Increase the mixer speed, beating until thick and fluffy, about 7-8 minutes.
3. Note: If the icing is too thick, continue to add a little more water at a time, until it is thick enough to draw a "figure 8" in the bowl. (It should keep its shape). If the icing appears too thin, add a little more powdered sugar sugar to thicken.
4. Take about half of this first "thicker" icing and place it into a piping bag with a thin tip.
5. With the second half, place a damp paper towel over and cover it with a plate until you're ready to use it.

Decorate the cookies:

1. Decorate the cookies by piping a border around the edges of the cookie using the "thicker" icing.
2. When you've completed piping the borders, add any leftover icing into the reserved second half and add a little more water to it. This will thin out the icing and make it more runny. Be careful not to make it too runny or else it will spread over the borders of your cookies.
3. Fill a clean squeeze bottle or piping bag with this 2nd "thinner" icing and fill in the cookies.
4. Be sure not to overfill the cookies and use a toothpick to smooth out any imperfections and pop any bubbles.
5. Add sprinkles to the cookies (if desired).
6. Allow cookies to air dry for at least 6 hours.
7. Place decorated sugar cookies in an airtight container at room temperature and enjoy for up to 1 week.