Sugar Cookie Cut-Outs - Ohio Eggs

Ingredients

• 1 large egg, room temperature
• 2 large egg yolks, room temperature
• 1 cup (2 sticks) unsalted butter, room temperature
• 1 cup granulated sugar
• 2 tsp. vanilla
• 2 1/2 cups all-purpose flour
• 1/2 tsp. salt
• 2 2/3 cups powdered sugar, sifted
• 2 Tbsp. meringue powder
• 2 Tbsp. softened butter
• 4 Tbsp. water