Nutcracker Butter Cookies

Directions

1. 1
   In a small bowl, cream butter and sugar until light and fluffy. Beat in egg and vanilla. Combine the flour, baking powder and salt; gradually add to creamed mixture and mix well. Cover and refrigerate for 1 hour or until easy to handle.
2. 2
   On a lightly floured surface, roll out to 1/8-in. thickness. Cut with a 6-in. nutcracker cookie cutter. Place 2 in. apart on ungreased
3. 3
   . Bake at 350° for 8-10 minutes or until lightly browned. Cool on wire racks.
4. 4
   For icing, in a large bowl, combine the confectioners' sugar, water and meringue powder; beat on low speed just until combined. Beat on high for 4-5 minutes or until stiff peaks form. Tint as desired with food coloring. (Keep unused icing covered at all times with a damp cloth. If necessary, beat again on high speed to restore texture.)
5. 5
   Using pastry bags and small round tips, decorate cookies as desired. Let dry at room temperature for several hours or until firm. Store in an airtight container.