1️⃣ In a large bowl, cream the softened butter and sugar until light and fluffy (about 2 minutes).
2️⃣ Beat in egg and vanilla extract until smooth.
3️⃣ In a separate bowl, whisk together flour, baking powder, and salt. Gradually add to wet mixture, mixing on low until just combined.
4️⃣ Divide dough into two disks, wrap in plastic, and chill for at least 1 hour (or overnight).
5️⃣ Preheat oven to 350°F. Line baking sheets with parchment paper.
6️⃣ Roll out chilled dough on a lightly floured surface to about 1/4 inch thickness. Cut into shapes and place on baking sheets.
7️⃣ Bake for 8–10 minutes, until edges are just barely golden. Cool completely before icing.
8️⃣ For the icing: whisk powdered sugar, milk, corn syrup, and extract until smooth. Adjust milk for desired consistency (thicker for outlining, thinner for flooding). Tint with food coloring and decorate!