ICED LETTER COOKIES

Steps:

• Sift flour, baking powder, and salt together into a large bowl; set aside.
• Put butter and sugar in bowl of electric mixer; mix on medium-high speed until pale and fluffy, about 2 minutes. Mix in egg and vanilla. Reduce speed to low; mix in flour mixture until combined.Wrap dough in plastic wrap; refrigerate 1 hour.
• Preheat oven to 325 degrees. with racks in upper and lower thirds. On a lightly floured surface, roll dough out to 1/8-inch thick. Cut twelve 2-inch circles and twelve 1 1/2- inch circles using cookie cutters. Cut out centers with a mini letter-shaped cookie cutter. Transfer to baking sheets lined with parchment paper. If cookies become soft, refrigerate until firm, 20 to 30 minutes. Bake, switching positions of sheets about halfway through, until just golden, about 10 to12 minutes. Transfer cookies on parchment to wire racks; let cool completely.
• Tint royal icing with food coloring. Transfer icing to a piping bag fitted with a very small plain round tip (such as Ateco #3). Pipe icing around edges of each cookie and around edges of letter cut out of center. Fill in with a thin layer of icing. Let stand until set, 1 to 2 hours.