01 - Whisk together flour, baking powder, and salt in a medium bowl until well combined. Set aside for later use.
02 - Beat butter and granulated sugar in a large bowl until light and fluffy, approximately 2 to 3 minutes. Add egg and vanilla extract, mixing until fully incorporated.
03 - Gradually add the dry ingredient mixture to the wet ingredients, mixing until just combined. Avoid overmixing to prevent tough cookies.
04 - Divide dough in half and shape into flat disks. Wrap tightly in plastic wrap and refrigerate for at least 30 minutes until firm.
05 - Preheat oven to 350°F. Line baking sheets with parchment paper and set aside.
06 - Roll out chilled dough on a 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 to 10 minutes until edges are set but not browned.
08 - Let cookies rest on baking sheets for 5 minutes, then transfer to a wire rack to cool completely before decorating.
09 - Combine powdered sugar, milk or water, corn syrup, and vanilla or almond extract. Stir until smooth, adjusting liquid to achieve desired consistency.
10 - Divide icing into portions and tint with food coloring. Decorate cooled cookies as desired, adding sprinkles before icing sets. Allow icing to dry completely at room temperature.