# What You'll 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 (pink, red, yellow, blue, etc.)
→ Decorations
12 - Assorted sprinkles
13 - Edible pearls
14 - Piping bags and small round tips
# Method:
01 - Whisk together flour, baking powder, and salt in a medium bowl; set aside.
02 - Beat softened butter and granulated sugar in a large bowl until light and fluffy, about 2 to 3 minutes.
03 - Add the egg and vanilla extract to the butter mixture and beat until fully combined.
04 - Gradually add the dry ingredients to the wet ingredients, mixing just until the dough forms.
05 - Divide dough in half, shape each half into a disc, wrap with plastic wrap, and refrigerate for 30 minutes.
06 - Preheat oven to 350°F and line baking sheets with parchment paper.
07 - Roll chilled dough on a floured surface to 1/4-inch thickness; cut into heart and star shapes using cookie cutters.
08 - Place cutouts on prepared baking sheets spaced 1 inch apart.
09 - Bake for 10 to 12 minutes until edges begin to turn golden; cool on sheets for 5 minutes, then transfer to wire racks to cool completely.
10 - Combine powdered sugar, meringue powder, and 3 tablespoons warm water in a bowl; beat until smooth and glossy, adding more water if necessary for piping consistency.
11 - Divide icing into bowls and tint each with desired gel food coloring.
12 - Fill piping bags with colored icing, outline and flood the cooled cookies, pipe bow designs, and add sprinkles and edible pearls. Allow icing to set completely before serving.