Iced Sugar Cookies

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INGREDIENTS
Cookies: 2 cups all-purpose flour, plus more for dusting
2 teaspoons baking powder
1/2 teaspoon salt
1/2 cup (1 stick) butter
1 cup granulated sugar
1 large egg
1/2 teaspoon vanilla extract Icing:
One 12-ounce box confectioners' sugar
3 tablespoons meringue powder
1/3 cup warm (80 to 90 degrees F) water
Food coloring, optional
Assorted sprinkles, colored sugar and small candy pieces
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