• Preheat oven to 350F and line baking sheets with parchment paper.
• In a large mixing bowl, beat together the sugar and butter until creamy. Once creamy, add in the egg and vanilla and beat until fully combined. Add in the flour, baking powder, and salt. Once all ingredients are incorporated, scrape the dough out of the bowl and refrigerate dough for at least 2 hours. Once chilled, place your dough onto a lightly floured surface. Shape the dough into a ball, cut in half, and then form into 2 discs.
• Roll out each disc to about 1/8 inch thick, then press out desired shapes using cookie cutters. Place the shapes onto the baking sheets and bake about 10-12 minutes or until pale golden in color. Allow cookies to cool completely before decorating with royal icing.

Royal Icing

• Place all ingredients in a large mixing bowl and beat on high until smooth and glossy.
• Make sure the icing passes the “figure 8” test—you should be able to draw a figure 8 on the surface and see it for about 2-3 seconds before it sinks back into the bowl.
• Divide the icing into smaller bowls depending on how many different colors you need. Dye each individual bowl the desired color. Use a piping bag to decorate cookies, allowing royal icing to harden between decorating.