01 - Whisk together 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. Incorporate egg and vanilla extract until fully combined.
03 - Gradually add dry ingredients to wet mixture, mixing until just combined. Avoid overmixing to prevent tough cookies.
04 - Divide dough in half and flatten into disks. Wrap in plastic and refrigerate for minimum 30 minutes.
05 - Preheat oven to 350°F. Line baking sheets with parchment paper.
06 - Roll dough on lightly floured surface to 1/4-inch thickness. Cut shapes using Easter-themed cookie cutters.
07 - Arrange cookies 1 inch apart on prepared sheets. Bake for 8-10 minutes until edges are set but not browned.
08 - Let cookies rest on baking sheet for 5 minutes, then transfer to wire rack to cool completely before decorating.
09 - Combine powdered sugar, milk or water, corn syrup, and extract. Adjust consistency by adding more liquid if needed.
10 - Divide icing and tint with food coloring. Decorate cooled cookies and add sprinkles before icing sets. Allow icing to dry completely before serving or storing.