Sugar Cookie Cutouts

1. Preheat oven to 375°F. In a large bowl, beat butter with an electric mixer on medium to high speed 30 seconds. Add sugar, baking powder, and salt. Beat until combined, scraping side of bowl occasionally. Beat in eggs and vanilla until combined. Beat in as much of the flour as you can with the mixer. Using a wooden spoon, stir in any remaining flour. Divide dough in half. If necessary, cover and chill about 30 minutes or until dough is easy to handle.

2. On a lightly floured surface, roll half of the dough at a time to 1/8- to 1/4-inch thickness. Using desired cookie cutter, cut dough into shapes. Place 1 inch apart on an ungreased cookie sheet.

3. Bake for 7 minutes or until edges are firm and bottoms are very lightly browned. Transfer to a wire rack; cool.

4. If desired, prepare Royal Icing or Powdered Sugar Icing. Spread and/or pipe the icing (if using) onto cookies. If desired, top iced cookies with sprinkles and/or candies.

Powdered Sugar Icing

Powdered Sugar Icing:

1. In a small bowl, combine powdered sugar and vanilla. Stir in enough milk until icing reaches spreading consistency. If desired, tint with paste food coloring.

Royal Icing

1. In a large mixing bowl stir together powdered sugar, meringue powder, and cream of tartar. Add warm water and vanilla. Beat with an electric mixer on low speed until combined. Beat on high speed for 7 minutes or until stiff. Cover bowl with damp paper towels and plastic wrap. Chill for up to 48 hours.

Candy Windowpane Cutouts:

Prepare as directed, except roll dough until 1/8 inch thick and use a 2-1/2-inch cookie cutter to cut dough into desired shapes. Place on a foil-lined cookie sheet. Cut small shapes out of the cutouts' centers. Finely crush 3 ounces hard candy (about 1/2 cup). Fill each center cutout with candy. Bake for 7 to 8 minutes; cool cookies on foil. Makes about 52 cookies.

*Test Kitchen Tip:

Look for meringue powder in the cake decorating aisle of hobby and craft stores.