Sugar Cookie Cut-Outs

Directions

1. Make dough: Beat butter and sugar in a mixing bowl at medium speed until light and fluffy. Beat in egg and vanilla. In a separate bowl, combine flour, baking powder, and salt. Add dry ingredients to the butter mixture; beat until well blended. Flatten into 2 disks and wrap each in plastic wrap. Chill 1 hour.

2. Heat oven to 350 degree F. On a lightly floured surface, roll out dough 1/8- to 1/4-inch thick. Cut into shapes using a 3-3/4- to 4-inch cookie cutter, rerolling and cutting out scraps. Place cookies 1 inch apart on 2 ungreased cookie sheets. Bake until edges are golden, 8 to 10 minutes. Transfer cookies to a wire rack to cool. Repeat with remaining dough.

3. Make decorative icing: Beat all ingredients in a mixing bowl at medium speed until smooth. Increase speed to high and beat 5 minutes, until thick and smooth, adding up to 1 tablespoon more cold water, if necessary. Decorate as desired. Makes 18 cookies.

4. To Make These Goodies a Gift: Buy waxed paper sandwich bags at the supermarket and turn them into pouches. Or make your own from colored waxed paper or gift-wrapping paper purchased as an art supply store. Simply cut out a 9x9-inch square from the paper, fold it into thirds, then fold up 1/2 inch of the bottom and seal with tape to construct a bag. Fill hte bag with cookies and cut out two holes from the top with a paper punch. To seal the bag, weave a ribbon through the holes and tie into a bow.