• Blend sugar and butter in a mixer on medium speed until light and fluffy (1-2 minutes).
• Slowly add wet ingredients (egg, milk, and vanilla), until incorporated.
• Add the small dry ingredients (salt, baking soda, baking powder) and do a light mix.
• Slowly incorporate your flour while pulsing the mixer. Don’t overmix.
• Roll out the dough to a thin layer.
  
• Use plenty of flour to keep it from sticking to the countertop and rolling pin.
• Cut out with cookie cutters.
  
• Transfer the cookies to a baking sheet.
• Bake at 350º for 8-10 minutes, or until a very light golden brown at the edges.
• Remove from the baking sheet and transfer to a cooling rack right away.
  
• Will make 4-6 dozen, depending on the size of the cookie.

To make the Royal Icing

• Place the meringue powder and water in a large mixing bowl.
  
• Whip them with a whisk attachment until foamy. This should take about 3 minutes.
  
• Add the powdered sugar and whip on medium speed until very stiff and thick (should hold a stiff peak).
  
• Tint as desired with food coloring.
  
• Thin with extra water, a drop at a time, to get the desired consistency.
• Add to piping bags and decorate the back side of your completely cooled sugar cookies.