01 - Whisk together flour, baking powder, and salt in a medium bowl. Set aside for later use.
02 - Beat butter and granulated sugar in a large bowl until fluffy and pale, approximately 2-3 minutes. Incorporate egg and vanilla extract until fully combined.
03 - Gradually add dry ingredient mixture to wet ingredients, mixing until just incorporated. Avoid overmixing to prevent tough cookies.
04 - Divide dough into two equal portions, flatten into disks, wrap tightly in plastic wrap, and refrigerate for minimum 30 minutes.
05 - Preheat oven to 350°F. Line baking sheets with parchment paper and set aside.
06 - Roll chilled dough on lightly floured surface to 1/4-inch thickness. Cut shapes using Easter-themed cookie cutters.
07 - Arrange cutouts on prepared baking sheets 1 inch apart. Bake for 8-10 minutes until edges are set but centers remain soft. Avoid browning.
08 - Let cookies rest on baking sheet for 5 minutes before transferring to wire rack. Cool entirely before decorating.
09 - Combine powdered sugar, milk or water, corn syrup, and vanilla or almond extract. Stir until smooth. Adjust liquid for desired piping consistency.
10 - Divide icing into separate bowls and tint with food coloring. Pipe or spread icing onto cooled cookies. Apply sprinkles immediately while icing remains wet. Allow decorations to set completely before serving.