01 - Whisk flour, baking powder, and salt in a medium bowl. Set aside for later use.
02 - Beat butter and sugar in a large bowl until fluffy, approximately 2-3 minutes. Add egg and vanilla, mixing until fully incorporated.
03 - Gradually blend dry ingredients into wet mixture, mixing until just combined. Avoid overmixing to maintain tender texture.
04 - Divide dough in half, flatten into disks, wrap in plastic wrap, and refrigerate for minimum 30 minutes.
05 - Preheat oven to 350°F. Line baking sheets with parchment paper.
06 - Roll chilled dough on floured surface to 1/4-inch thickness. Cut shapes using Easter-themed cookie cutters.
07 - Arrange cookies 1 inch apart on prepared sheets. Bake 8-10 minutes until edges are set but not browned.
08 - Let cookies rest on baking sheet 5 minutes, then transfer to wire rack to cool fully before decorating.
09 - Combine powdered sugar, milk or water, corn syrup, and extract. Adjust consistency to desired thickness.
10 - Tint portions of icing with food coloring. Decorate cooled cookies; add sprinkles before icing sets. Allow icing to dry completely.