01 -
Combine butter and sugar in a large bowl and beat until creamy using a stand mixer or electric hand mixer. Add egg and vanilla extract and beat until well-combined. Separately, whisk together flour, baking powder, and salt. Gradually combine dry ingredients into wet ingredients until dough is smooth.
02 -
Divide dough into two portions. Place each on a piece of plastic wrap, flatten into disks, and wrap tightly. Chill in the refrigerator for 2-3 hours or up to 5 days.
03 -
Preheat oven to 175°C (350°F) and line baking sheets with parchment paper or use ungreased baking sheets. Roll out chilled dough on a generously floured surface to a thickness of ⅛" for crispier cookies or ¼" for softer cookies.
04 -
Use cookie cutters to cut dough into desired shapes. Transfer shapes to prepared baking sheets, spacing them at least 1" apart. Decorate with sanding sugar if not using icing.
05 -
Bake in the preheated oven for 8-10 minutes or until edges turn lightly golden. Smaller cookies require less time, while larger cookies need more. Cool cookies completely before decorating.
06 -
Combine powdered sugar, 2 tablespoons milk, corn syrup, and vanilla extract in a medium bowl. Mix until smooth. Add additional milk (1 teaspoon at a time) for a pipeable consistency. Avoid over-thinning by adding more powdered sugar if necessary.
07 -
Divide frosting into bowls, color as desired, and transfer to piping bags. Pipe onto cookies and decorate with candies and sprinkles if desired. Allow frosting to harden before stacking or storing.