Sift the flour, baking powder, and salt. Set aside.
3 cups All-purpose flour, ½ teaspoon Baking powder, ½ teaspoon Salt
Using the paddle attachment beat the softened butter and sugar until light and fluffy.
1 cup Butter, 1½ cup Sugar
Add the egg and vanilla extract, and beat well.
1 Egg, ½ teaspoon Vanilla extract
Using a rubber spatula, fold in the dry ingredients, and mix until there are no streaks of flour are seen. Do Not Overmix.
Divide the dough in half and shape each part in a shape of a disk and wrap it in cling wrap and chill for at least two hours.
Preheat the oven to 350°F and line two baking sheets with parchment paper.
Roll out the dough to ¼ inch thickness. Use your Christmas cookie cutters and cut the cookies. Place them on the lined baking sheets and bake for 12-15 minutes. Let them cool down completely before decorating.
How To Make The Icing
Mix the powdered sugar and meringue powder, then add the water one tablespoon at a time. add the vanilla extract too.
4 cups Powdered sugar, 3 tablespoon Meringue powder, ⅓ cup Warm water, ½ teaspoon Vanilla extract
The mixture should have the consistency of honey. If it is too thick, add a little bit of water, and if it is too runny add more powdered sugar.
Add a couple of gel food coloring to tint the icing.
Dip the top of the cookie in the icing and place it on the cooling rack. Pop the bubbles in the icing.
Let the icing set and dry. It will take about half an hour.