FOR THE COOKIES:

1. Preheat oven to 350°F. In a medium bowl, cream together the butter and sugar.
2. Next beat in the eggs and vanilla.
3. Add in the flour a little at a time and stir until a very soft dough forms.
4. On a floured surface, roll the dough out to 1/4 inch in thickness. This dough will still be a little sticky and is very soft, so be sure to be generous with the flour on your rolling pin and surface. Cut into desired shapes with cookie cutters.
5. Place cookies at least 1 inch apart on ungreased cookie sheets. Bake for 8 to 10 minutes (9 minutes is perfect for me - no brown crispy edges or bottoms!).
6. Allow the cookies to cool on baking sheet for a couple of minutes before removing to a wire rack to cool completely.
7. Serve plain (delicious!) OR frost with your favorite buttercream frosting OR decorate with royal icing and sprinkles (keep reading...).
8. If you're going to do royal icing, you'll want to make that while your cookies cool.

FOR THE ROYAL ICING:

1. While the cookies are baking, In a mixing bowl, add the meringue powder and 4 tablespoons of water. Beat with a mixer until it’s foamy.
2. Add in the powder sugar, mix slowly until combined. I should note here that I used Great Value powdered sugar from Walmart and I never sift it. However, I’ve bought other brands that did need sifting. If you’re unsure – sift!!
3. Add the corn syrup and any extract, if desired.
4. Increase speed to high and beat for around 5 minutes, until you get stiff glossy peaks. 
5. Add more water, a teaspoon at a time until you reach the ribbon stage where the icing disappears back into itself after about 5 seconds.
6. Cover tightly with plastic wrap until you're ready to use – make sure it touches the icing or the icing will harden!

ICE THE COOKIES:

1. Gently dip the tops of the cookies into the icing and then place them on a cookie sheet or cooling rack.
2. While they're still wet, add sprinkles!
3. Let dry overnight.

ENJOY!!