Lemon Kissed Cut Out Sugar Cookie Recipe: Simply the Best!

Ingredients

• 1 cup (2 sticks/227g) unsalted butter, softened
• 1 cup (200g) granulated sugar
• 1 large egg
• 1 teaspoon vanilla extract
• 1 teaspoon lemon extract
• 1/2 teaspoon baking powder
• 1/4 teaspoon salt
• 3 cups (360g) all-purpose flour, plus more for dusting
• 4 cups (480g) powdered sugar, sifted
• 3 tablespoons meringue powder
• 1/2 cup (120ml) warm water, plus more as needed
• Gel food coloring (various colors)