Eggnog 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 alternating with the eggnog until the dough comes together. 
5. Place the dough onto a piece of plastic wrap, parchment paper or wax paper and flatten into a round shaped disk.
6. Wrap the dough disk and chill in the refrigerator until firm, at least thirty minutes to overnight.
7. Once chilled, preheat oven to 325 degrees.
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 inch 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 lined-silpat cookie sheet).
12. Bake for 10-12 minutes for small cookies and 12-14 minutes for larger cookies rotating the sheet pan halfway through until edges turn golden.
13. Cool cookies on a rack.

For the icing:

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