Easy Sugar Cookie Recipe With Icing

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1. 1Step 1: In the bowl of a stand mixer (or a large bowl with an electric hand mixer), beat the butter and sugar together until creamy and well-combined.
2. 2Step 2: Add the egg and vanilla extract and beat until completely combined.
3. 3Step 3: In a separate medium bowl, whisk together the flour, baking powder, and salt.
4. 4Step 4: Gradually stir the dry ingredients into the wet mixture until the dough is smooth and completely combined.
5. 5Step 5: Lay out a large piece of plastic wrap and transfer about half of the dough onto it (the dough will be quite sticky, that's OK).
6. 6Step 6: Cover the dough with clear wrap or wax paper and mold it into a flat disk. Wrap tightly. Repeat with the remaining dough in another piece of clear wrap. Transfer the dough to the refrigerator and chill for at least 2-3 hours and up to 5 days.
7. 7Step 7: Once the dough has chilled, preheat the oven to 350F (175C) and line a baking sheet with parchment paper (or bake directly on an ungreased baking sheet). Set aside.
8. 8Step 8: Generously dust a clean surface with flour (do not roll the dough out with powdered sugar or between parchment paper) and place one chilled dough disk on the surface. Lightly flour the dough and roll it out to 1/8 inch (for thinner, crispier cookies) or 1/4 inch (for thicker, softer cookies). Add more flour as needed on top and beneath the dough to prevent sticking. If the dough cracks while rolling, let it sit at room temperature for 10-15 minutes to soften before trying again.
9. 9Step 9: Use cookie cutters to cut out shapes and a spatula to transfer them to the prepared baking sheet, spacing them at least 1 inch apart. If you are not icing the cookies, you can decorate them with sanding sugar at this point before baking.
10. 10Step 10: Bake at 350F (175C) for 8-10 minutes (for cookies about 3 inches / 7.6 cm; smaller cookies need less time, larger cookies need more), or until the edges just begin to turn lightly golden brown.
11. 11Step 11: Allow the cookies to cool completely on the cookie sheet before decorating.
12. 12Step 12: In a medium bowl, combine the powdered sugar, 2 tablespoons of milk, corn syrup, and vanilla extract, and stir until combined. If the frosting is too thick, add more milk, about a teaspoon at a time, until it is thick but pipeable. If you add too much milk, add powdered sugar until the desired texture is reached.
13. 13Step 13: If coloring the frosting, divide it into bowls and color as desired at this point.
14. 14Step 14: Transfer the frosting to a piping bag with a piping tip (I used Wilton 5), or place it in a Ziploc bag and snip a small piece off the corner (this works too, but be careful that the frosting isn't so thick that it breaks the seam of the bag when squeezing).
15. 15Step 15: Pipe the frosting onto the cookies and decorate with decorative candies, if desired.
16. 16Step 16: Allow the frosting to harden before enjoying, stacking, or storing (this took several hours for me and may vary depending on the consistency of your frosting).