Preheat your oven to 350°F (175°C) and line your baking sheets with parchment paper.

In a bowl, whisk together the flour and baking powder. Set aside.

In a mixing bowl, cream the room-temperature butter and granulated sugar until light and fluffy.

Beat in the eggs one at a time, adding the vanilla extract with the second egg.

Gradually mix the dry ingredients into the butter mixture until just combined. Avoid overmixing.

Wrap the dough in plastic wrap and refrigerate for at least 30 minutes to firm up.

On a floured surface, roll out the dough to about ¼-inch thickness.

Use cookie cutters to cut out fun shapes and place them onto prepared baking sheets.

Bake in the preheated oven for 8-10 minutes or until the edges are lightly golden.

Let the cookies cool on the sheet for a few minutes before transferring them to a wire rack.

In a bowl, combine the sifted icing sugar with egg whites, lemon juice, and food coloring as desired. Decorate cool cookies with colorful icing!