"This easy cut out sugar cookie recipe requires no chilling the dough...."
INGREDIENTS
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2 1/2 cups (312 g) all-purpose flour
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2 teaspoons baking powder
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1 teaspoon salt
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1 cup (226 g or 2 sticks) unsalted butter, (room temperature)
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1 1/2 cup (187 g) confectioners' sugar
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1 egg
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2 teaspoons vanilla extract (or almond extract)
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2 2/3 cups confectioners' sugar
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2 Tablespoons meringue powder
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2 teaspoons pure vanilla extract
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5-6 Tablespoons warm water