01 - In a medium bowl, whisk flour, baking powder, and salt. Set aside.
02 - In a large bowl, cream together butter and sugar until fluffy, about 2–3 minutes. Beat in egg and vanilla until combined.
03 - Gradually add the dry ingredients to the wet ingredients, mixing until just combined.
04 - Divide dough in half, flatten into disks, wrap in plastic, and chill for at least 30 minutes.
05 - Preheat oven to 350°F. Line baking sheets with parchment paper.
06 - Roll out dough on a lightly floured surface to 1/4-inch thickness. Cut out shapes with Easter-themed cookie cutters.
07 - Place cookies on prepared sheets, 1 inch apart. Bake for 8–10 minutes, or until edges are set but not browned.
08 - Cool on the baking sheet for 5 minutes, then transfer to a wire rack to cool completely.
09 - Stir together powdered sugar, milk or water, corn syrup, and vanilla or almond extract. Adjust consistency as needed.
10 - Divide icing and tint with food coloring. Decorate cooled cookies as desired; add sprinkles before icing sets. Allow icing to dry fully before serving or storing.