# What You'll Need:
→ 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 as desired)
→ Decorations
12 - Assorted sprinkles
13 - Edible pearls
14 - Piping bags and small round tips
# How to Make It:
01 - Whisk together flour, baking powder, and salt in a medium bowl; set aside.
02 - Beat softened butter and 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 add dry ingredients to wet ingredients, mixing just until the dough forms.
05 - Divide dough in half, shape each into a disc, wrap in plastic wrap, and refrigerate for 30 minutes.
06 - Preheat oven to 350°F (175°C) and line baking sheets with parchment paper.
07 - On a floured surface, roll dough to 1/4-inch thickness and cut into heart and star shapes using cookie cutters.
08 - Place cookies 1 inch apart on prepared baking sheets.
09 - Bake for 10 to 12 minutes until edges are just golden. Cool on baking sheets for 5 minutes, then transfer to wire racks until completely cooled.
10 - In a bowl, combine powdered sugar, meringue powder, and 3 tablespoons warm water; beat until smooth and glossy, adding more water if needed to reach piping consistency.
11 - Divide icing into separate bowls and tint each with gel food coloring as desired.
12 - Fill piping bags with colored icing, outline and flood cooled cookies, pipe bow designs, and embellish with sprinkles and edible pearls. Let icing set fully before serving.
