# Components:
→ Cookies
01 - 2 1/2 cups all-purpose flour
02 - 1/2 teaspoon baking powder
03 - 1/2 teaspoon salt
04 - 1 cup unsalted butter, softened
05 - 3/4 cup granulated sugar
06 - 1 large egg
07 - 2 teaspoons pure vanilla extract
→ Royal Icing
08 - 2 cups powdered sugar, sifted
09 - 1 1/2 tablespoons meringue powder
10 - 3 to 4 tablespoons warm water
11 - Gel food coloring (various colors)
→ Decorations
12 - Assorted sprinkles
13 - Edible pearls
14 - Piping bags and small round tips
# Directions:
01 - Whisk together the all-purpose flour, baking powder, and salt in a medium bowl; set aside.
02 - Beat unsalted butter with granulated sugar in a large bowl until light and fluffy, about 2 to 3 minutes.
03 - Add the egg and vanilla extract to the butter mixture and beat until fully combined.
04 - Gradually mix in the dry ingredients until the dough just comes together.
05 - Divide the dough in half, flatten each half into a disc, wrap in plastic wrap, and refrigerate for 30 minutes.
06 - Set the oven to 350°F and line baking sheets with parchment paper.
07 - Roll dough out on a lightly floured surface to 1/4-inch thickness; cut into heart and star shapes using cookie cutters.
08 - Place cookies 1 inch apart on baking sheets and bake for 10 to 12 minutes until edges begin to turn golden.
09 - Cool cookies on baking sheets for 5 minutes before transferring them to wire racks to cool completely.
10 - Combine powdered sugar, meringue powder, and 3 tablespoons warm water; beat until smooth and glossy, adding water as needed for consistency.
11 - Divide icing into separate bowls and tint each with desired gel food coloring.
12 - Fill piping bags with colored icing; outline and flood the cooled cookies, then pipe bow designs and sprinkle with decorations; allow icing to set completely.