Preheat oven to 400 degrees Fahrenheit. Line baking sheet with non-stick aluminum foil
In your stand mixer, cream together butter and sugar for about 1 minute.
Add egg and vanilla.
In a medium bowl, mix flour, baking powder and salt.
Pour the flour mixture into the butter mixture. Mix until all it makes a dough.
Sprinkle some flour on the surface. Dip the cookie cutter in flour and cut the cookies.
Bake for 7-9 minutes.
Cool completely.
Icing
Mix all powdered sugar, corn syrup and vanilla extract in a bowl.
Add water a tablespoon at a time until you get the right consistency. Use a test cookie to see if the icing will stay or run to its side. If it is too runny, you can add more powdered sugar.
Add food coloring. Dip the cookies on the icing. Or if you want a neat icing, you can draw an edge on the cookie and then fill in with icing.
Let the icing dry on room temperature for 20 minutes before packing or serving.