01 - Whisk together flour, baking powder, and salt in a medium bowl until evenly distributed. Set aside for later use.
02 - Beat butter and granulated sugar in a large bowl until light and fluffy, approximately 2–3 minutes. Incorporate egg and vanilla extract, mixing until fully combined.
03 - Gradually add dry ingredients to wet mixture, mixing until just combined. Avoid overworking the dough to maintain tenderness.
04 - Divide dough into two equal portions, flatten into disks, wrap tightly in plastic, and refrigerate for minimum 30 minutes to firm texture.
05 - Preheat oven to 350°F. Line baking sheets with parchment paper to prevent sticking.
06 - Roll chilled dough on lightly floured surface to 1/4-inch thickness. Cut shapes using Easter-themed cookie cutters, re-rolling scraps as needed.
07 - Arrange cutouts 1 inch apart on prepared baking sheets. Bake for 8–10 minutes until edges are set but centers remain pale. Avoid overbaking.
08 - Let cookies rest on baking sheet for 5 minutes to set structure, then transfer to wire rack for complete cooling before decorating.
09 - Combine powdered sugar, milk or water, corn syrup, and extract. Adjust liquid quantity until icing reaches desired spreading consistency.
10 - Portion icing into separate bowls and tint with food coloring. Apply icing to cooled cookies and add sprinkles immediately. Allow icing to dry completely at room temperature before stacking.