Sugar Cookie Cutouts

• 4 cups sifted all-purpose flour, plus more for dusting
• 1 teaspoon baking powder
• 1/2 teaspoon salt
• 1 cup (2 sticks) unsalted butter, room temperature
• 2 cups sugar
• 2 large eggs
• 2 teaspoons pure vanilla extract
• Royal Icing (optional; recipe follows)
• Gel-paste food coloring (optional)
• Fine sanding sugar (optional)
• 1 pound confectioners sugar, sifted
• 5 tablespoons meringue powder
• Scant 1/2 cup water
• (makes 2 1/2 cups)

1. Sift flour, baking powder, and salt into a bowl.
2. Put butter and sugar in the bowl of an electric mixer fitted with the paddle attachment.
3. Mix on medium speed until pale and fluffy.
4. Mix in eggs and vanilla.
5. Reduce speed to low.
6. Gradually mix in flour mixture.
7. Divide dough in half; flatten each half into a disk.
8. Wrap each in plastic.
9. Refrigerate until firm, at least 1 hour or overnight.
10. Preheat oven to 325F, with racks in upper and lower thirds.
11. Let one disk of dough stand at room temperature just until soft enough to roll, about 10 minutes.
12. Roll out dough on a lightly floured work surface to just under 1/4 inch thick, adding more flour as needed to keep dough from sticking.
13. Cut out cookies with a 4- to 5-inch cookie cutter, transferring shapes to parchment paperlined baking sheets as you work.
14. Roll out the scraps, and repeat.
15. Repeat with remaining disk of dough.
16. Chill cookies in freezer until very firm, about 15 minutes.
17. Bake, switching positions of sheets and rotating halfway through, until edges turn golden, 15 to 18 minutes.
18. Let cool on sheets on wire racks.
19. To decorate, tint icing with food coloring, if using.
20. Flood tops of cookies with icing (see how-to photos on page 327).
21. While icing is wet, you can pipe polka dots with icing in contrasting colors on top; stretch dots into flourishes with the tip of a wooden skewer for a marbleized look.
22. Flock wet icing with sanding sugar if desired.
23. After icing cookies, let them sit out overnight to set.
24. Cookies can be stored between layers of parchment in an airtight container at room temperature up to 1 week.
25. Combine all ingredients in the bowl of an electric mixer fitted with the paddle attachment.
26. Mix on low speed until smooth, about 7 minutes.
27. If icing is too thick, add more water; if too thin, beat icing 2 to 3 minutes more or add more confectioners sugar a tablespoon at a time.
28. Use icing immediately, or store in an airtight container up to 2 days (icing hardens quickly when exposed to air).
29. Beat well with a rubber spatula before using.

flour, baking powder, salt, unsalted butter, sugar, eggs, vanilla, icing, gelpaste food coloring, sanding sugar, confectioners sugar, meringue powder, water

Taken from www.epicurious.com/recipes/food/views/sugar-cookie-cutouts-389248 (may not work)