01 - Whisk 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 only until just incorporated. Avoid overmixing for tender cookies.
04 - Divide dough into two equal portions, flatten into disks, wrap in plastic, and refrigerate for minimum 30 minutes.
05 - Set oven to 350°F. Line baking sheets with parchment paper for easy cleanup.
06 - Roll 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 sheets. Bake 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 entirely before decorating.
09 - Whisk powdered sugar, milk or water, corn syrup, and extract until smooth. Adjust liquid to achieve desired consistency.
10 - Portion icing and tint with food coloring. Decorate cooled cookies; apply sprinkles before icing hardens. Allow icing to dry completely before storing.