Step 1

Heat oven to 350°F.

Step 2

Combine flour and baking soda. Beat butter and granulated sugar in large bowl with mixer until light and fluffy. Blend in dry pudding mix and egg. Gradually add dry ingredients, mixing well after each addition. Transfer dough to lightly floured surface; mix with your hands until ingredients are well blended and come together to form smooth ball.

Step 3

Divide dough into 4 pieces; roll each into ball. Flatten each slightly into disk. Roll out dough, 1 disk at a time, on lightly floured surface to 1/4-inch thickness. Cut into animal shapes, using 2- to 3-inch animal shaped cookie cutters and rerolling scraps as necessary.

Step 4

Place cutouts, 2 inches apart, on parchment-covered baking sheets.

Step 5

Bake 10 to 12 min. or until edges are lightly browned. Cool on baking sheets 1 min. Remove to wire racks; cool completely.

Step 6

Mix powdered sugar, water and meringue powder until blended. Spoon into piping bag fitted with small round tip; use to pipe frosting around edges of cookies, then onto centers of cookies (within the piped lines) to cover completely cookies with frosting. Let stand 30 min. to 1 hour or until frosting is firm.

Step 7

Add 1 tsp. lemon extract to each of 4 small bowls. Stir food coloring into extract in each bowl, tinting extract in each bowl a different color. Working with 1 color extract at a time, use a small food-safe paintbrush to paint extracts onto cookies. Let stand 10 min. or until dried.