# What You Need:
→ Cookies
01 - 2 1/2 cups all-purpose flour
02 - 1/2 teaspoon baking powder
03 - 1/2 teaspoon salt
04 - 1 cup unsalted butter, softened
05 - 3/4 cup granulated sugar
06 - 1 large egg
07 - 2 teaspoons pure vanilla extract
→ Royal Icing
08 - 2 cups powdered sugar, sifted
09 - 1 1/2 tablespoons meringue powder
10 - 3 to 4 tablespoons warm water
11 - Gel food coloring (various colors)
→ Decorations
12 - Assorted sprinkles
13 - Edible pearls
14 - Piping bags with small round tips
# Directions:
01 - Whisk together the all-purpose flour, baking powder, and salt in a medium bowl. Set aside.
02 - Using an electric mixer, beat the softened butter and granulated sugar in a large bowl until the mixture is light and fluffy, about 2 to 3 minutes.
03 - Add the large egg and vanilla extract to the creamed butter and sugar; mix well until fully combined.
04 - Gradually add the dry ingredient mixture to the wet ingredients, mixing just until a dough forms.
05 - Divide the dough into two equal portions, form each into a flat disc, wrap tightly with plastic wrap, and refrigerate for 30 minutes.
06 - Preheat the oven to 350°F. Line baking sheets with parchment paper to prevent sticking.
07 - On a lightly floured surface, roll out one disc of dough to approximately 1/4 inch thickness. Use heart and star-shaped cookie cutters to cut out shapes.
08 - Transfer the cut cookies onto prepared baking sheets, spacing them about 1 inch apart to allow for expansion.
09 - Bake the cookies for 10 to 12 minutes, or until the edges begin to turn golden. Let cool on the baking sheets for 5 minutes before transferring to wire racks to cool completely.
10 - In a clean bowl, combine powdered sugar, meringue powder, and 3 tablespoons of warm water. Beat until the mixture becomes smooth and glossy, adding additional water as needed to reach piping consistency.
11 - Divide the royal icing into multiple small bowls and tint each portion with desired gel food coloring.
12 - Fill piping bags fitted with small round tips with colored icing. Outline and flood the cooled cookies, then pipe bow designs and sprinkle with assorted decorations. Allow the icing to set completely before serving or packaging.