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Step 1
In a large bowl, cream together butter and sugar until very smooth, about 3-4 minutes. Beat in egg, and vanilla and lemon zest for another 2 minutes until combined well.
Step 2
In a separate bowl, stir together the flour, baking powder, and salt. Add to the butter mixture a little at a time and mix just until combined. Do not over mix.
Step 3
Cover, and chill dough for at least one hour (or overnight).
Step 4
Preheat oven to 375 degrees F. Line cookies sheets with parchment paper.
Step 5
Roll out dough on lightly floured surface 1/4 to 1/2 inch thick. Cut into shapes with cookie cutters of your choice. Dreidels, menorahs and Texas worked for me! Place cookies 1 inch apart on cookie sheets lined with parchment.
Step 6
Bake 7 to 10 minutes until lightly brown on the edges. Cool completely before frosting.
Step 7
To make royal icing, use an electric mixer to mix egg whites, cream of tartar and confectioners' sugar until stiff peaks form, adding water as needed, about 5 minutes. Color with food coloring if desired, put in piping bags, and use immediately. Cover icing with a damp towel when not using. Icing takes a few hours to dry completely so keep that in mind!