01 - Whisk together flour, baking powder, and salt in a medium bowl. Set aside for later use.
02 - Beat butter and sugar in a large bowl until fluffy and light, approximately 2–3 minutes. Add egg and vanilla, mixing until fully incorporated.
03 - Gradually incorporate dry ingredients into wet mixture, mixing just until dough forms. Avoid overmixing to maintain tender texture.
04 - Divide dough into two equal portions, flatten into disks, wrap tightly in plastic wrap, and refrigerate for minimum 30 minutes to firm.
05 - Preheat oven to 350°F. Line baking sheets with parchment paper and set aside.
06 - On lightly floured surface, roll chilled dough to 1/4-inch thickness. Cut shapes using Easter-themed cookie cutters.
07 - Arrange cutouts 1 inch apart on prepared baking sheets. Bake for 8–10 minutes until edges are set but centers remain soft. Avoid browning.
08 - Let cookies rest on baking sheet for 5 minutes, then transfer to wire rack. Cool fully before decorating.
09 - Combine powdered sugar, milk or water, corn syrup, and vanilla or almond extract. Stir until smooth, adjusting liquid for desired consistency.
10 - Divide icing into bowls and tint with pastel food coloring. Decorate cooled cookies and apply sprinkles while icing remains wet. Allow icing to dry completely before serving or storing.