Preparation

1. Sift flour, baking powder and salt, then set aside.
2. Beat butter and sugar in the bowl of an electric mixer fitted with paddle attachment until combined.
3. Add egg and milk, then then gradually add flour mixture on low speed.
4. Once dough forms, divide in half, wrap in waxed paper and refrigerate for 2 hours.
5. Preheat oven to 375°F and line a baking sheet with parchment paper.
6. While oven preheats, sprinkle a clean, flat surface with flour.
7. Remove one pack of dough from fridge and roll out to 1/4” thick, then cut out shapes using cookie cutters.
8. Bake for 7-9 minutes, then allow cookies to cool completely before icing.
9. Repeat with second pack of dough, keeping refrigerated until ready to use.
10. To make icing, combine meringue powder, powdered sugar and 1/4 cup warm water in the bowl of a stand mixer fitted with paddle attachment.
11. Beat on low for 7-10 minutes, then stir in additional water until icing reaches desired consistency.
12. Stir in food dye if desired, then pipe icing onto cookies and decorate with sprinkles.