For the cookies:

Whisk flour, baking powder, & salt together in a bowl.

Beat sugar, butter, & vanilla together in the bowl of an electric mixer until smooth; beat in the eggs, one at a time, until the mixture is smooth.

Mix the flour mixture into the butter in two additions. Mix until completely combined.

Form dough into a disc and wrap with plastic wrap. Refrigerate for at least 1 hour, preferably overnight.

The dough can be made up to 3 days in advance of baking, wrapped, stored in the fridge.

Preheat oven to 325°F and line a sheet pan with parchment.

Roll the dough in between 2 pieces of parchment or wax paper, lightly dusting the papers if needed with powdered sugar.

Cut into shapes using cookie cutters dipped in powdered sugar to prevent sticking. Arrange the cookies on the prepared baking sheet.

Bake for 12-14 minutes until golden around the edges. Cool completely on wire racks.

To make the icing:

Whisk the sifted powdered sugar, milk, and vanilla together until completely combined. Separate smaller portions of the white icing into little bowls and add in food coloring if desired.

Dip the cookies into the icing top-down and allow them to dry completely on a wire rack for a few hours.