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 and pale, approximately 2-3 minutes. Add egg and vanilla, mixing until fully incorporated.
03 - Gradually add dry ingredients to wet mixture, mixing until just combined. Be careful not to overmix.
04 - Divide dough in half and flatten into disks. Wrap tightly in plastic wrap and refrigerate for at least 30 minutes until firm.
05 - Preheat oven to 350°F. Line baking sheets with parchment paper and set aside.
06 - Roll out chilled dough on lightly floured surface to 1/4-inch thickness. Cut shapes using Easter-themed cookie cutters.
07 - Arrange cookies 1 inch apart on prepared baking sheets. Bake for 8-10 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 - Stir together powdered sugar, milk or water, corn syrup, and vanilla or almond extract until smooth. Adjust liquid to achieve desired consistency.
10 - Divide icing and tint with food coloring. Decorate cooled cookies and add sprinkles before icing sets. Allow icing to dry completely before serving or storing.