In medium mixing bowl, combine Flour, Baking Powder and Salt (the Dry Ingredients). Mix.

Cut cold Butter in to 1/2 inch cubes.

In large mixing bowl, combine Butter and Sugar. Cream together with Hand Mixer for about 5 minutes until thoroughly mixed and creamy.

Add Egg, Egg Yolk and Vanilla. Mix for an additional minute.

Slowly add Dry Ingredients until thoroughly mixed. Wrap in Plastic Wrap and place in refrigerator until chilled.

Roll out chilled dough on Floured surface.

Using Cookie Cutters, cut out your favorite shapes. Bake at 375F for 5-7 minutes or until lightly golden Brown.

Combine Powdered Sugar and Meringue Powder in Mixing Bowl.

Slowly add water until Mixture is the consistency of frosting.

Separate out 1/2 cups of the icing into two small bowls. Set the extra icing aside.

Using Food Coloring, color the in the two small mixing to the desired color. Place in Pastry bags and snip off the tip, creating a 1/8 inch bead.

To the extra icing you set aside, add additional water slowly until it reaches the consistency of maple syrup.

Outline completely cooled Cookie with a bead of the colored Icing.

Fill (aka flood) the colored border with the white icing. Spread around using the back of a spoon

Decorate as desired with colored icing. You can use a toothpick to create designs. See video above.)

Decorate with decorative colored sugars as desired.