BROWN SUGAR COOKIES

Steps:

• For the cookies: Whisk together the flour, baking powder and salt in a small bowl.
• Beat the brown sugar and butter with an electric mixer on medium speed in a large bowl until light and fluffy, about 5 minutes; beat in the egg, then the vanilla. Add the flour mixture and mix on medium-low speed until completely incorporated. Divide the dough in half, pat into 2 discs about 1/4 inch thick, wrap in plastic wrap and refrigerate until firm, about 1 hour and up to overnight.
• Position oven racks in the top and bottom thirds of the oven and preheat to 350 degrees F. Line 2 baking sheets with parchment paper.
• Let the dough sit at room temperature for a few minutes to make rolling easier. Roll out 1 disc of dough at a time between 2 pieces of parchment paper until 1/8 inch thick. Cut out shapes with the cookie cutters and arrange about 2 inches apart on the prepared baking sheets.
• Bake until the cookies are golden brown on the bottom, 10 to 12 minutes. Let the cookies cool on the baking sheets until firm enough to transfer to a wire rack; let cool completely.
• Gently gather any scraps into a ball and press into a disc; wrap in plastic wrap and refrigerate the disc until firm enough to roll, about 1 hour. Cut out as many cookies as possible and bake.
• For the royal icing: Beat the confectioners' sugar, meringue powder and 1/3 cup water with an electric mixer in a large bowl until stiff peaks form. Beat in the food coloring if using. (The icing can be stored in an airtight container at room temperature for up to 2 days.)
• Decorate the cookies with the icing; top with decorating sugar and sprinkles if using.