1-Beat the softened unsalted butter and granulated sugar until creamy and well combined in a large bowl.

2-Add the large egg and 1 ½ teaspoons vanilla extract, then beat until fully incorporated for a smooth mixture.

3-In a separate bowl, whisk together the 2 ½ cups (315 g) all-purpose flour, ¾ teaspoon baking powder, and ¾ teaspoon table salt to blend the dry ingredients evenly.

4-Gradually add the dry ingredients to the wet mixture and mix until smooth, forming a workable dough.

5-Divide the dough into two halves, wrap each in plastic wrap, shape into flat disks, and chill for 2 to 3 hours (or up to 5 days) to firm up.

6-Preheat your oven to 350°F (175°C) and line baking sheets with parchment paper for easy cleanup.

7-Lightly flour a surface and roll out one disk to a thickness of ⅛ inch for crispier cookies or ¼ inch for softer ones, then use cookie cutters to cut shapes and place them on the baking sheet with at least 1 inch of spacing.

8-Optionally, add sanding sugar for decoration before baking if you’re skipping the icing.

9-Bake for 8 to 10 minutes until the edges just begin to turn lightly golden, then cool the cookies completely on the baking sheet before decorating.

10-Directions for Sugar Cookie Icing: Once your cookies are cooled, it’s time to make the icing. Combine 3 cups (375 g) powdered sugar, 2 tablespoons milk, 2 tablespoons light corn syrup, and ½ teaspoon vanilla extract; stir until smooth for a glossy finish. Adjust the consistency by adding more milk for thinner icing or more powdered sugar for thicker icing, and add gel food coloring if you want vibrant colors. Transfer the icing to a piping bag or a resealable plastic bag with a small corner cut off, then pipe it onto the cooled cookies and add decorations as desired. Allow the icing to harden for several hours before stacking or storing to keep everything in place.