Butter Cookie Cutouts

In a medium bowl, whisk together flour, baking powder and salt. In a large bowl, beat the butter and granulated sugar with an electric mixer at medium-high speed until light and fluffy. Beat in the egg, then beat in the vanilla. On low speed, gradually add the flour mixture, stirring just until incorporated. Divide the dough into four pieces, shape each piece into a disk, wrap in plastic and refrigerate for about 1 hour, or until firm enough to roll. (The dough can be made up to two days ahead.) Preheat the oven to 350 degrees. On a lightly floured surface, roll out the dough, one piece at a time, to a 1/8-inch thickness. Cut out shapes using assorted 2- to 2 1/2-inch cookie cutters and place 1 inch apart on ungreased baking sheets. (The scraps of dough can be chilled and rerolled once.) Bake cookies for 8 to 10 minutes, until the edges are lightly browned. Cool for 1 to 2 minutes on baking sheets, then transfer to wire racks to cool completely. In a small bowl, combine confectioners' sugar and just enough water to make a smooth icing that can be piped. Divide the icing between two or more bowls and tint with food colors as desired. To decorate the cookies, scrape the icing into a pastry bag fitted with a very small plain tip and pipe outlines or borders, swirls and dots, or other designs onto the cookies. Let stand until the icing is set. Makes 72 cookies Per serving: 46 calories (percent of calories from fat, 34), less than 1 gram protein, 7 grams carbohydrates, less than 1 gram fiber, 2 grams fat, 7 milligrams cholesterol, 13 milligrams sodium.