Christmas Sugar Cookies Recipe with Easy Icing

Ingredients

Whisk flour, baking powder, and salt together in a medium bowl. Set aside.
In a large bowl, beat the butter and sugar together on high speed until completely smooth and creamy. Add the egg, vanilla, and (optionally) almond extract, and beat until combined. Scrape down the sides and up the bottom of the bowl and beat again as needed to combine.
Add the dry and to the wet ingredients and mix until combined. Dough will be a bit soft.
Divide the dough into two equal parts. Place each portion onto a piece of lightly-floured parchment paper or a lightly-floured silicone baking mat. With a lightly-floured rolling pin, roll the dough out to about ¼in thickness.
Lightly dust one of the rolled-out doughs with flour. Place a piece of parchment on top. Place the second rolled-out dough on top. Cover with plastic wrap or aluminum foil, then refrigerate for at least 1-2hr and up to two days.
Once chilled, preheat oven to 350°F (177°C). Line 2-3 large baking sheets with parchment paper or silicone baking mats. Carefully remove the top dough piece from the refrigerator. Using a cookie cutter, cut the dough into shapes.
Arrange cookies on baking sheets about 3in apart. Bake for 11-12min or util lightly browned around the edges. Allow cookies to cool on the baking sheet for 5min, then transfer to a wire rack to cool completely before decorating.

Using a fork, stir the sugar, vanilla, corn syrup, and 4½tbsp (67ml) of water, and (optionally) salt together in a medium bowl. It will be very thick and almost impossible to stir. Switch to a whisk and whisk in ½tbsp (8ml) more of water. If you lift the whisk and let the icing drizzle back into the bowl, the ribbot of icing will hold shape for a few seconds before melting back into the icing. That is when you know it is the right consistency to use. Add water if too thick.
Stir in food coloring if desired. Remember that color darkens as icing dries.
Decorate cookies.
Icing dries in 24hr. No need to cover as it dries.