Make the Sugar Cookies
Cream butter and sugar until light and fluffy.
Beat in the egg and vanilla (and almond extract if using).
Gradually mix in flour, baking powder, and salt until combined.
Chill dough 30–60 minutes to prevent spreading and make rolling easier.
Roll and Cut
Roll dough to ¼ inch thickness on a floured surface.
Cut into desired shapes using cookie cutters.
Transfer to parchment-lined baking sheets.
Bake
Preheat oven to 350°F (175°C).
Bake 8–10 minutes until edges are lightly golden.
Cool completely on wire racks before decorating.
Prepare Royal Icing
Mix powdered sugar, meringue powder/egg whites, and water until stiff peaks form.
Divide and color as desired.
Adjust consistency: thick for outlining, thinner for flooding.
Decorate
Outline cookies with thick icing.
Flood inside areas with thinner icing.
Add sprinkles, edible glitter, or other decorations before icing sets.
Let dry completely—4–6 hours or overnight.