⅔ cup butter, softened ¾ cup sugar 1 teaspoon baking powder ¼ teaspoon salt 1 egg 1 tablespoon milk 1 teaspoon vanilla 2 cup all-purpose flour Small decorative candies (optional)

Royal Icing

4 cup powdered sugar 3 tablespoon meringue powder ½ teaspoon cream of tartar ½ cup water 1 teaspoon vanilla 2 - 4 tablespoon water Assorted colors paste food coloring (optional)

To Store:

Layer unfrosted sugar cookies between sheets of waxed paper in an airtight container; cover. Store at room temperature for up to 2 days or freeze for up to 3 months. If desired, ice and decorate before serving.

Sugar on Top

For a subtle sparkly touch, sprinkle colored sugar over cookie cutouts before baking. The sugar will bake into the dough for decoration, so the cookies need no icing.