Sugar cookie cutouts

1. In a large bowl, beat butter with an electric mixer on medium for 30 seconds. Add sugar, baking powder and salt. Beat until combined, scraping sides of bowl occasionally. Add eggs and vanilla; beat on medium-high until well combined.
2. Beat in as much flour as you can. Stir in any remaining flour. Divide dough in half. Form each portion of dough into a ¾-inch-thick round disk; wrap in plastic wrap. Refrigerate dough for 20 minutes or until easy to handle.
3. Preheat oven to 350°F. Line cookie sheets with parchment paper; set aside.
4. On a lightly floured sheet of parchment paper, roll one portion of dough to ⅛- to ¼-inch thickness. Cut out desired shapes using 3- to 3½-inch cookie cutters. Place cutouts 1 inch apart on prepared cookie sheets. Repeat, rolling and cutting out remaining portion of dough.
5. Bake 10 to 12 minutes or until edges are firm and bottoms are light brown. Let stand on cookies sheets for 2 minutes. Transfer cookies to wire racks to cool.
6. Decorate as desired with Royal Icing and luster dust.

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Royal icing

1. In a medium bowl, beat together powdered sugar, meringue powder, cream of tartar and ⅓ cup water for 5 minutes or until fluffy and thick. If necessary, beat in enough of the remaining water to make a desired consistency.
2. Tint icing with desired food colorings. Keep icing covered with plastic wrap. For flooding cookies, stir in just enough water until icing spreads easily over cookies. For piping, place icing in a pastry bag fitted with desired tip.