For sugar cookies:
- Cream together butter and sugar in a bowl with a hand mixer or with a stand mixer using the paddle attachment. Mix until light and fluffy. Then add egg and vanilla extract.
- Whisk together dry ingredients in a small bowl and slowly add them to the creamed butter. Try not to overmix.
- When dough comes together divide it into two flat discs and wrap in plastic wrap. Chill in the fridge for at least 90 minutes but overnight is best.
- Preheat oven to 375 degrees F. Roll dough out until 1/4 inch thick. Cut out cookies and place on a baking sheet lined with parchment paper. Bake cookies for 7-8 minutes until lightly browned around the edges.
- Remove cookies and let cool completely before frosting.
- Add meringue powder and water to a bowl and mix together until smooth (I like to use a stand mixer with paddle, but you can also use a hand mixer). Add vanilla extract and then add powdered sugar by the cup until the icing comes together.
- For flooding cookies, the icing should turn smooth and flat after about 10 seconds if you drizzle some on itself. For lettering and designs it should be thicker and just hold it’s shape once drizzled. Add water to the icing in very small increments (by the drop or with a spray bottle) until you get the right consistency for it. Feel free to divide the icing into smaller batches and work with each one until you get the right consistency. Add color after the consistency is right.
- Use piping bags or decorating bottles to decorate cookies!