In the bowl of a stand mixer (or a large bowl if using a hand mixer), combine the butter and sugar. Beat until the mixture is creamy and fully combined.

1 cup (226 g) unsalted butter, 1 cup (200 g) granulated sugar

Add the egg and vanilla extract, then continue beating until everything is well incorporated.

1 large egg, 1½ teaspoons vanilla extract

In a separate medium bowl, whisk together the flour, baking powder, and salt until evenly mixed.

2½ cups (315 g) all-purpose flour, ¾ teaspoon baking powder, ¾ teaspoon table salt

Gradually add the dry ingredients to the wet mixture, stirring until the dough becomes smooth and fully combined.

Place a large piece of plastic wrap on your workspace and transfer about half of the dough onto it. The dough will be sticky at this point—that’s normal. Shape it into a flat disk and wrap it tightly with the plastic wrap. Repeat this process with the remaining dough on another piece of plastic wrap. Refrigerate the dough disks for at least 2–3 hours, or up to 5 days.

Once chilled, preheat your oven to 350°F (175°C) and prepare a baking sheet by lining it with parchment paper (or use an ungreased baking sheet directly).

Generously dust your work surface with flour, place one chilled dough disk on it, and lightly flour the top of the dough as well. Roll it out to your preferred thickness—⅛ inch for thinner, crispier cookies or ¼ inch for thicker, softer ones. Use extra flour underneath and on top as needed to prevent sticking.

Note: If the dough cracks while rolling, let it rest at room temperature for 10–15 minutes to soften before trying again.

Use cookie cutters to cut out your desired shapes, then carefully transfer them to the prepared baking sheet with a spatula, spacing each cookie about 1 inch apart. If you don’t plan on frosting your cookies, you can sprinkle them with sanding sugar before baking.

Bake the cookies at 350°F (175°C) for 8–10 minutes, depending on size (smaller cookies will bake faster, larger ones a bit longer), or until the edges begin to turn lightly golden.

Allow the cookies to cool completely on the baking sheet before decorating.

In a medium bowl, mix together the powdered sugar, 2 tablespoons of milk, corn syrup, and vanilla extract until smooth. If the frosting is too thick to pipe, add milk a teaspoon at a time until it reaches a thick yet pipeable consistency. If it becomes too thin, add more powdered sugar to thicken it back up.

3 cups (375 g) powdered sugar, sifted

3–4 tablespoons milk

2 tablespoons light corn syrup

½ teaspoon vanilla extract

If you want colored frosting, divide it into smaller bowls and add gel food coloring as desired.

Transfer the frosting to a piping bag fitted with a piping tip (such as Wilton #5), or use a Ziploc bag with a small corner snipped off. Be careful not to overfill or make the frosting too thick, which can cause the bag to burst when squeezing.

Pipe the frosting onto cooled cookies and decorate with sprinkles, candies, or other decorations if you like.

Allow the frosting to fully harden before stacking, storing, or enjoying. This process can take several hours depending on the frosting’s consistency.