Iced Sugar Cookies

Ingredients

• 1 teaspoon double-acting baking powder 
• 2.5 cups cake flour for dusting plus more
• 3.8 cups box confectioners' sugar 
• 1 large eggs 
• 24 servings sift the flour 
• 0.8 cup granulated sugar 
• 2 tablespoons meringue powder 
• 0.3 teaspoon salt 
• 2 sticks butter unsalted at room temperature
• 1 teaspoon vanilla extract 

Equipment

• bowl
• baking sheet
• baking paper
• oven
• blender
• plastic wrap
• cookie cutter

Directions

1. Beat the butter and granulated sugar in a large bowl with a mixer on medium-high speed until light and fluffy, 3 to 5 minutes.
2. Add the egg and vanilla and beat until incorporated. Reduce the mixer speed to low; add the flour mixture in 2 batches and beat until just incorporated. Divide the dough in half, wrap in plastic wrap and refrigerate until firm, at least 1 hour and up to 1 day.
3. Line 2 baking sheets with parchment paper. Working with 1 piece of dough at a time, lightly dust the dough with flour and roll out between 2 pieces of parchment paper until about 1/8 inch thick. Refrigerate until slightly firm, about 15 minutes.
4. Cut out shapes using 2-to-4-inch cookie cutters and transfer to the prepared baking sheets. Gather the scraps and refrigerate until firm; reroll once to cut out more cookies. Refrigerate the cutouts until firm, about 30 minutes.
5. Position racks in the upper and lower thirds of the oven; preheat to 350 degrees F.
6. Bake the cookies, switching the position of the pans halfway through, until just golden, 13 to 15 minutes.
7. Let cool 5 minutes on the baking sheets, then transfer to racks to cool completely.
8. Meanwhile, make the icing: Sift the confectioners' sugar and meringue powder into a large bowl. Beat in 6 tablespoons water with a mixer on medium speed until soft, glossy peaks form.
9. Spread on the cookies and decorate with nonpareils.
10. Let set, about 1 hour.
11. Photograph by Johnny Miller