Step 1

Using a stand mixer or hand mixer and a large bowl, beat butter, sugar, and vanilla together until smooth and fluffy. Add the egg and mix till combined

Step 2

In another bowl, whisk to combine the flour, baking powder, and salt.

Step 3

With the mixer set to low speed, gradually add the flour mixture and mix until combined.

Step 4

Wrap the dough in plastic wrap and chill in the refrigerator for at least 2 hours.

Step 5

Preheat the oven to 350°F and line a large baking tray with parchment paper or a silicone baking mat.

Step 6

On a floured surface, roll out the dough to approximately ¼ inch thickness. Sprinkle flour both under the dough and on top of the dough as needed to prevent it from sticking. Use cookie cutters to cut out cookies into your desired shapes, gathering and rolling out scraps as necessary. Use a spatula to carefully transfer cut-out cookies to the prepared baking tray.

Step 7

Bake for about 10 minutes, or until the edges are just beginning to turn golden brown. Cool on a wire rack to room temperature before decorating.

Step 8

To make the icing, add the confectioner’s sugar, milk, and light corn syrup to a medium bowl and whisk to combine. Divide icing amongst bowls and color as desired. Transfer to piping bags or squeeze bottles and frost cookies and top with sprinkles if desired.