01 - Whisk together flour, baking powder, and salt in a medium bowl. Set aside for later use.
02 - Beat butter and sugar in a large bowl until fluffy, approximately 2 to 3 minutes. Incorporate egg and vanilla extract until fully combined.
03 - Gradually blend dry ingredients into wet mixture, mixing only until just combined. Avoid overmixing for tender cookies.
04 - Divide dough into two equal portions, flatten into disks, wrap in plastic wrap, and refrigerate for minimum 30 minutes.
05 - Preheat oven to 350°F. Line baking sheets with parchment paper.
06 - Roll chilled dough on lightly floured surface to 1/4-inch thickness. Cut shapes using Easter-themed cookie cutters.
07 - Arrange cutouts 1 inch apart on prepared baking sheets. Bake for 8 to 10 minutes until edges are set but not browned.
08 - Let cookies rest on baking sheet for 5 minutes, then transfer to wire rack to cool completely before decorating.
09 - Combine powdered sugar, milk or water, corn syrup, and vanilla or almond extract. Stir until smooth and adjust consistency as needed.
10 - Divide icing and tint with food coloring. Decorate cooled cookies and apply sprinkles before icing sets. Allow icing to dry completely before serving.