01 - Whisk 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, approximately 2–3 minutes. Add egg and vanilla, mixing until fully incorporated.
03 - Gradually add dry ingredients to wet mixture, mixing just until combined. Avoid overmixing to maintain tender texture.
04 - Divide dough into two equal portions, flatten into disks, wrap in plastic, and refrigerate for minimum 30 minutes.
05 - Preheat oven to 350°F. Line baking sheets with parchment paper.
06 - On lightly floured surface, roll dough to 1/4-inch thickness. Cut shapes using Easter-themed cookie cutters.
07 - Arrange cookies 1 inch apart on prepared sheets. Bake 8–10 minutes until edges are set but not browned.
08 - Let cookies rest on baking sheet for 5 minutes, then transfer to wire rack to cool entirely before decorating.
09 - Combine powdered sugar, milk or water, corn syrup, and vanilla or almond extract. Stir until smooth, adjusting liquid to achieve desired consistency.
10 - Portion icing into separate bowls and tint with food coloring. Apply icing to cooled cookies, adding sprinkles before icing sets. Allow icing to dry completely before serving or storing.