01 - Whisk flour, baking powder, and salt in a medium bowl until thoroughly combined. Set aside for later use.
02 - Beat butter and sugar in a large bowl until fluffy and lightened in color, approximately 2-3 minutes. Incorporate egg and vanilla extract, mixing until fully combined.
03 - Gradually add dry ingredients to wet mixture, mixing until just combined. Avoid overmixing to prevent tough cookies.
04 - Divide dough in half and flatten into disks. Wrap tightly in plastic wrap and refrigerate for minimum 30 minutes to firm.
05 - Preheat oven to 350°F. Line baking sheets with parchment paper for easy cleanup and to prevent sticking.
06 - Roll dough on lightly floured surface to 1/4-inch thickness. Cut shapes using Easter-themed cookie cutters.
07 - Arrange cookies 1 inch apart on prepared sheets. Bake for 8-10 minutes until edges are set but not browned.
08 - Let cookies rest on baking sheet for 5 minutes before transferring to wire rack. Cool completely before decorating.
09 - Whisk powdered sugar, milk or water, corn syrup, and vanilla or almond extract until smooth. Adjust liquid for desired consistency.
10 - Divide icing and tint with food coloring. Decorate cooled cookies as desired; add sprinkles while icing is wet. Allow icing to dry completely before storing.