# What You Need:
→ Cookie Dough
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 in assorted colors
→ Decoration
12 - Assorted sprinkles
13 - Edible pearls
14 - Piping bags with small round tips
# Steps:
01 - Whisk together all-purpose flour, baking powder, and salt in a medium bowl and set aside.
02 - Using an electric mixer, beat the unsalted butter and granulated sugar until light and fluffy, approximately 2 to 3 minutes.
03 - Add the egg and vanilla extract to the butter mixture, beating until thoroughly combined.
04 - Gradually add dry ingredients to the wet mixture, mixing just until the dough forms with no dry spots.
05 - Divide the dough in half, flatten into discs, wrap with plastic wrap, and chill in the refrigerator for 30 minutes.
06 - Preheat oven to 350°F (175°C) and line baking sheets with parchment paper.
07 - On a lightly floured surface, roll out dough to 1/4-inch thickness and cut into heart and star shapes using cookie cutters.
08 - Transfer cut shapes to prepared baking sheets, spacing them 1 inch apart.
09 - Bake for 10 to 12 minutes until edges are lightly golden, cool on baking sheets for 5 minutes, then transfer to wire racks to cool completely.
10 - In a bowl, combine powdered sugar, meringue powder, and 3 tablespoons warm water; beat until smooth and glossy, adding more water as needed for a piping consistency.
11 - Divide the royal icing into separate bowls and tint each with desired gel food coloring.
12 - Fill piping bags with each colored icing; outline and flood cooled cookies, then pipe bow designs and decorate with sprinkles and edible pearls. Allow icing to set completely before serving.