Here’s a deliciously crisp and tender sugar cookie that can assume many shapes and be served as is, or sandwiched with jam, chocolate, or your favorite filling.

Preheat the oven to 350°F and position one rack in the top third and one in the bottom third. Line two baking sheets with parchment paper.

In a large bowl, beat butter and sugar on low speed for 1 minute, then medium speed for another minute until smooth. Add egg and vanilla, then beat on medium-low until blended. Scrape down the sides of the bowl.

In a medium bowl, whisk together flour and salt. Add to the butter mixture, beating on low until just blended. The dough should resemble gravel and pebbles. Scrape down the bowl, then form the dough into a cohesive ball. Flatten into a 9-inch circle, wrap in plastic or parchment, and chill for 30 minutes.

Roll out the dough between two parchment sheets until it's ¼ inch thick. If dough becomes too soft, refrigerate for 10-15 minutes to firm up. Once rolled, cut out shapes using cookie cutters, transferring them to the prepared baking sheets. Gather the dough scraps, roll out again, and cut more shapes.

Place the baking sheets in the oven and bake for 8 minutes, then swap the sheets between racks and bake for another 5-9 minutes until golden brown. Transfer to cooling racks to cool completely before decorating.

For the icing, sift powdered sugar into a medium bowl. In a clean bowl, beat meringue powder and water on medium speed for 1 minute, then high until soft peaks form. Gradually add sifted powdered sugar, about ¼ cup at a time, and continue to beat until stiff, shiny peaks form.

Divide the icing into bowls and color with food coloring. Cover each with a damp paper towel and plastic wrap to prevent drying. Use a small offset spatula to spread icing over cookies or pipe designs using a piping bag. Decorate with sprinkles and let the icing dry for 1-2 hours.

Once the icing is set, store cookies in an airtight container at room temperature for up to 3 weeks.