1. Making the Sugar Cookie Dough

1. In a medium bowl, whisk together flour, baking powder, and salt. Set aside.
2. In a large bowl, cream the butter and sugar until light and fluffy.
3. Beat in the egg and vanilla extract until well combined.
4. Gradually mix in the dry ingredients until a smooth dough forms.
5. Wrap the dough in plastic wrap and chill for at least 30 minutes.

2. Cutting and Baking the Cookies

1. Preheat oven to 350°F (175°C). Line a baking sheet with parchment paper.
2. Roll out the dough on a floured surface to about ¼-inch thickness.
3. Use themed cookie cutters to cut out shapes.
4. Place cookies on the baking sheet and bake for 8–10 minutes, or until edges are lightly golden.
5. Let cookies cool completely before decorating.

3. Preparing the Royal Icing

1. In a mixing bowl, combine powdered sugar, meringue powder, and water. Beat until icing is thick and glossy.
2. Divide the icing into separate bowls and color with gel food coloring as desired.

4. Decorating the Cookies

1. Fill piping bags with different colored icings.
2. Outline and flood each cookie with icing, using a toothpick to smooth out any bubbles.
3. Let the icing set before adding details like house crests, wands, or stars.