In a mixing bowl, whisk together 3 cups of all-purpose flour, 1 teaspoon of baking powder, and ½ teaspoon of salt until well combined.

In another bowl, cream 1 cup of softened unsalted butter and 1 ½ cups of granulated sugar until fluffy and light, about 3-4 minutes.

Add in 1 egg and 1 teaspoon of pure vanilla extract, mixing until blended.

Gradually incorporate the dry ingredients, ensuring no flour streaks remain for a smooth dough.

Once your dough is ready, divide it into two equal portions and flatten them into disks.

Wrap each disk in plastic wrap and refrigerate for at least 1 hour.

Preheat your oven to 375°F (190°C) while letting the dough chill.

On a lightly floured surface, roll out one disk to about ¼-inch thickness.

Use cookie cutters to create your desired shapes, placing them on lined baking sheets.

Bake the cookies for 8–10 minutes, watching for lightly golden edges.

Allow them to cool for a few minutes on the sheet before transferring to a wire rack to cool completely.

In a medium bowl, whisk together 2 tablespoons of warm water, 2 tablespoons of meringue powder, and 1 teaspoon of cream of tartar until frothy.

Gradually add 4 cups of sifted confectioners’ sugar, mixing until thick, smooth, and glossy, about 5 minutes.

Adjust the consistency for outlining or flooding by adding more water or sugar as needed.

Once the cookies are completely cooled, carefully use piping bags or squeeze bottles to decorate each cookie with your royal icing.

Use a toothpick to create intricate designs or fix any mishaps.

Allow your decorated cookies to dry for 6–8 hours at room temperature.