# What You Need:
→ Sugar Cookie Dough
01 - 2.5 cups all-purpose flour
02 - 0.5 teaspoon baking powder
03 - 0.25 teaspoon salt
04 - 0.75 cup unsalted butter, softened
05 - 1 cup granulated sugar
06 - 1 large egg
07 - 2 teaspoons pure vanilla extract
08 - 1 tablespoon milk
→ Royal Icing
09 - 2 cups powdered sugar, sifted
10 - 2 tablespoons meringue powder
11 - 4 to 5 tablespoons warm water
12 - 0.5 teaspoon pure vanilla extract
13 - Gel food coloring in blue, yellow, and white (optional for decoration)
# Steps:
01 - In a medium bowl, whisk together flour, baking powder, and salt. Set aside.
02 - In a large bowl, beat the softened butter and sugar together until light and fluffy, approximately 2 to 3 minutes.
03 - Add the egg, vanilla extract, and milk to the butter mixture. Mix until fully combined.
04 - Gradually add the dry ingredients to the wet ingredients, mixing just until the dough comes together.
05 - Divide the dough in half, flatten into disks, wrap in plastic wrap, and refrigerate for at least 1 hour.
06 - Preheat oven to 350 degrees Fahrenheit. Line baking sheets with parchment paper.
07 - On a lightly floured surface, roll out dough to 0.25 inch thickness. Cut into desired shapes using cookie cutters.
08 - Transfer cookies to prepared baking sheets, spacing them 1 inch apart.
09 - Bake for 10 to 12 minutes, or until edges are just beginning to turn golden. Cool on baking sheets for 5 minutes, then transfer to a wire rack to cool completely.
10 - In a large bowl, combine powdered sugar, meringue powder, vanilla extract, and 4 tablespoons water. Beat with an electric mixer on low speed until smooth and glossy, adding more water 1 teaspoon at a time to achieve desired consistency.
11 - Divide icing into separate bowls and tint with gel food coloring as desired.
12 - Using piping bags or squeeze bottles, decorate fully cooled cookies with royal icing. Allow icing to set completely before serving or storing.
