DARIA'S BEST-EVER SUGAR COOKIES

Steps:

• * In a large bowl, beat almond paste and egg yolks until crumbly. Add the butter, sugar and salt; beat until light and fluffy. Gradually add flour and mix well. Divide into four portions; shape each into a ball, then flatten into a disk. Wrap in plastic wrap and refrigerate for 1-2 hours or until easy to handle. * On a lightly floured surface, roll one portion of dough to 1/4-in. thickness. Cut with a floured 2-1/2-in. cookie cutter. Place 2 in. apart on ungreased baking sheets. Repeat with remaining dough. * Bake at 375° for 6-8 minutes or until edges begin to brown. Cool for 2 minutes before removing from pans to wire racks to cool completely. * For frosting, beat the confectioners' sugar, meringue powder and water until fluffy, about 5 minutes. Color frosting if desired. Frost cookies; decorate with coarse sugar and sprinkles if desired. Let stand until set. Store in an airtight container. Prep: 2 hours + chilling Bake: 10 min./batch + cooling Editor's Note: Meringue powder is available from Wilton Industries. Call 1-800/794-5866 or visit www.wilton.com. Nutrition Facts: 1 cookie equals 55 calories, 3 g fat (1 g saturated fat), 11 mg cholesterol, 25 mg sodium, 7 g carbohydrate, trace fiber, 1 g protein. Diabetic Exchange: 1/2 starch.