Step 1

Preheat oven to 350°F and line two cookie sheets with parchment paper.

Step 2

Add the butter and sugar to a large bowl. Beat with an electric mixer until smooth and creamy.

Step 3

Add the egg and vanilla and mix until completely incorporated.

Step 4

Sift in the flour and baking powder one cup at a time.

Step 5

Split the dough in half. Lightly flour a rolling pin and roll both halves of dough out on a prepared surface to a thickness of 3/8 inch. No need to chill the dough. The cookies will bake better if the dough is at room temperature.

Step 6

Use a round cookie cutter to cut out the cookies. Arrange the cookies between two cookie sheets and bake for 6-8 minutes or until the edges are a very pale golden color. Do not over bake.

Step 7

Remove from the oven and leave to cool while you make the royal icing.

Step 8

Add the powdered sugar and meringue powder to a mixing bowl. Add 2 tablespoons of water and mix.

Step 9

Continue to add water a tablespoon at a time until the icing runs off the beater in ribbons.

Step 10

Transfer the icing to a piping bag then snip the end off to make a small opening. Pipe the icing on top of the cooled cookies, then use a toothpick to even out the icing. When dry, use the black writing icing to pipe two lines onto the cookies for the light’s string, add mini M&M's on either side of each line for the lights.