Step 1

Preheat oven to 350°F (or 180°C). Line baking sheets with parchment paper or nonstick silicone baking mats. Set aside.

Step 2

In a large bowl, whisk together flour, baking powder, and salt. Set aside.

Step 3

In the bowl of a stand mixer fitted with a paddle attachment, cream butter until smooth. With the mixer running low, slowly pour in sugar. Add in extracts. Scrape down sides of bowl to ensure thorough mixing.

Step 4

Add egg. Continue to mix on low to medium speed until well combined.

Step 5

Add flour mixture in two additions. Mix on low speed until dough forms. Divide dough into two equal parts.

Step 6

Work with one piece of dough at a time. On a lightly floured work surface, roll dough to a thickness of about ¼-inch. Use a well floured cookie cutter to stamp out desired cookie shapes. Gather dough scraps and re-roll dough as necessary.

Step 7

Place cut cookies on the prepared baking sheet, spacing them about 2-inches apart. Bake for 8 minutes* until the edges of the cookies have set. Cool cookies on baking sheet for 3-5 minutes to firm up. Transfer warm cookies to the wire rack and cool to room temperature.

Step 8

In the bowl of a stand mixer, whisk together warm water and meringue powder. Let mixture sit undisturbed for 3 minutes.

Step 9

Using a paddle attachment, mix on low speed. Add confectioners' sugar in three additions. Add vanilla extract. Mix on low speed until icing holds a ribbonlike trail on the surface of the mixture when you raise the paddle.

Step 10

Divide icing into smaller bowls. Color icing as desired using gel food coloring, powdered food coloring, or liquid food coloring.NOTE: At this point icing is ready for piping.

Step 11

Save any remaining royal icing by covering the surface of icing with a damp paper towel.

Step 12

Flood Royal Icing: Set aside desired amount of royal icing for flooding. Add a small amount of water (about 1 teaspoon at a time) and stir to loosen the royal icing. Continue to add water until the royal icing is smooth and pourable consistency.