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 2–3 minutes. Incorporate egg and vanilla extract until fully combined.
03 - Gradually blend dry ingredients into wet mixture, mixing just until dough forms. Avoid overmixing to maintain tender texture.
04 - Divide dough in half, shape into flattened disks, wrap tightly in plastic, and refrigerate for minimum 30 minutes.
05 - Set 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 sheets. Bake 8–10 minutes until edges are set but centers remain soft and pale.
08 - Let cookies rest on baking sheet for 5 minutes, then transfer to wire rack to cool completely before decorating.
09 - Whisk powdered sugar, milk or water, corn syrup, and vanilla or almond extract until smooth. Adjust liquid to achieve desired piping consistency.
10 - Portion icing into separate bowls and tint with food coloring. Pipe or spread onto cooled cookies. Apply sprinkles while icing remains wet. Allow decorated cookies to dry completely at room temperature before storing.