Classic Cut-Out Sugar Cookies: Less Sugar, All Delicious!

Ingredients

• 2 1/4 cups (281g) all-purpose flour, plus more for dusting
• 1/2 teaspoon baking powder
• 1/4 teaspoon salt
• 1 cup (226g or 2 sticks) unsalted butter, softened
• 3/4 cup (150g) granulated sugar
• 1 large egg
• 1 teaspoon vanilla extract
• 3 tablespoons meringue powder (approx. 25g)
• 4 cups (480g) powdered sugar
• 1/2 cup (120 ml) warm water
• Food coloring gels (optional)