# What You Need:
→ Sugar Cookie Dough
01 - 2 1/2 cups all-purpose flour
02 - 1/2 teaspoon baking powder
03 - 1/4 teaspoon salt
04 - 3/4 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 - 1/2 teaspoon pure vanilla extract
13 - Gel food coloring in blue, yellow, and white for decoration
# Steps:
01 - In a medium mixing bowl, whisk together flour, baking powder, and salt until evenly distributed. Set aside.
02 - In a large mixing bowl, beat softened butter and granulated sugar together using an electric mixer on medium speed for 2 to 3 minutes until the mixture becomes light and fluffy with a pale appearance.
03 - Add the egg, vanilla extract, and milk to the butter mixture. Mix on medium speed until all ingredients are fully combined and the mixture is smooth.
04 - Gradually add the reserved dry ingredient mixture to the wet ingredients while mixing on low speed, combining just until the dough comes together without overmixing.
05 - Divide the dough into two equal portions. Flatten each portion into a disk shape, wrap tightly in plastic wrap, and refrigerate for at least 1 hour until firm.
06 - Preheat oven to 350 degrees Fahrenheit. Line baking sheets with parchment paper to prevent sticking and ensure even browning.
07 - On a lightly floured work surface, roll out the chilled dough to 1/4-inch thickness. Cut into desired shapes using cookie cutters, working with one dough disk at a time.
08 - Transfer cut cookies to prepared baking sheets, spacing them approximately 1 inch apart to allow for slight expansion during baking.
09 - Bake for 10 to 12 minutes until the edges are just beginning to turn golden brown. Do not overbake. Cool on baking sheets for 5 minutes before transferring to a wire rack for complete cooling.
10 - In a large mixing bowl, combine sifted powdered sugar, meringue powder, vanilla extract, and 4 tablespoons warm water. Beat with an electric mixer on low speed until the mixture reaches a smooth and glossy consistency, adding additional water 1 teaspoon at a time to achieve desired piping consistency.
11 - Divide the prepared icing into separate bowls according to desired colors. Add gel food coloring to each portion and stir thoroughly until the color is evenly distributed.
12 - Using piping bags or squeeze bottles, apply the colored royal icing to fully cooled cookies in decorative patterns. Allow the icing to set completely, approximately 2 to 4 hours or overnight, before serving or storing.