Cookies:

1. Preheat the oven to 350°F. Line a baking sheet with parchment paper and set aside.
2. In the bowl of your stand mixer fitted with the paddle attachment mix the butter and sugar together on medium speed for 2 minutes until light and fluffy.
3. Add in the eggs, vanilla, baking powder, and salt and continue mixing until combined and smooth, scraping the sides of bowl as necessary.
4. Turn the mixer speed to low and add in the flour, mixing until the dough comes together.
5. Divide the dough into 3 sections and on a floured working surface roll the dough to 1/3 inch thick. Using a cookie cutter, cut out shapes of the dough with your desired cutter(s) and place the cookies on the prepared baking sheet 1½ inches apart. If you are baking in batches, keep the unused dough in the refrigerator until ready to use to prevent dough from getting too warm.
6. Bake cookies for 8-10 minutes until the edges are lightly golden. Allow the cookies to cool on the baking sheet for 5 minutes and then transfer them to a wire rack to cool completely.

Icing:

1. In a bowl, whisk together the powdered sugar, water, and corn syrup until smooth.
2. Spread or pipe onto cooled cookies. You can use a drop of food coloring to achieve different colors. Allow the icing to set up completely before storing.