1-First, start by making the dough. Whisk together 2 and 1/4 cups all-purpose flour, 1/2 teaspoon baking powder, and 1/4 teaspoon salt in a bowl. In another bowl, beat 3/4 cup unsalted butter and 3/4 cup granulated sugar until creamy, then mix in 1 large egg, 2 teaspoons pure vanilla extract, and 1/4 to 1/2 teaspoon almond extract if you like.

2-Gradually add the dry ingredients to the wet ones on low speed until combined; add a bit more flour if the mix feels sticky. Next, chill the dough by dividing it in half, rolling each portion to 1/4-inch thickness on floured parchment, stacking them with parchment in between, covering, and refrigerating for 1 2 hours.

3-Preheat your oven to 350°F and line baking sheets with parchment. Cut shapes from the chilled dough using cookie cutters, re-rolling scraps as needed, and place the cookies 3 inches apart on the sheets. Bake for 11 12 minutes until the edges are lightly browned, then cool on the sheet for 5 minutes before moving to a wire rack.

4-For the icing, stir together 3 cups confectioners’ sugar, 1/2 teaspoon pure vanilla extract (or water for white icing), 2 teaspoons light corn syrup, 4.5 to 5 tablespoons room temperature water, and a pinch of salt until smooth. Adjust the water to get a thick glaze, add food coloring if desired, and decorate the cooled cookies by dipping, using a squeeze bottle, or piping bag.

5-Let the iced cookies dry for 24 hours to fully set, though you can enjoy them sooner. This step-by-step process makes Christmas Sugar Cookies with simple icing a breeze for home bakers.