• Prepare the dough: In a large bowl, beat the butter, sugar, and vanilla extract until light and creamy. Add the egg and continue beating until fully incorporated.
• Incorporate dry ingredients: In the same bowl, add the flour, baking powder, and salt. Use a spatula to combine the dry and wet ingredients until a smooth dough forms.
• Chill the dough: Place the dough onto a piece of plastic wrap and flatten it into a rectangular shape. Wrap it tightly and refrigerate for at least 2 hours, preferably overnight.
• Roll and cut: Remove the dough from the refrigerator and place it on a lightly floured surface. Roll it out to about 1/4 inch (0.6 cm) thick. Use Halloween-themed cookie cutters to shape the cookies.
• Chill and bake: Place the cookies on a baking sheet lined with parchment paper. If desired, refrigerate again for 5 minutes or freeze briefly to help them hold their shape. Bake in a preheated oven at 350°F (175°C) for 8-9 minutes, or until the edges are lightly golden. Remove from the oven and let cool completely before decorating.

Instructions for the icing:

• Make the icing: In a bowl, mix together the powdered sugar and meringue powder. Gradually add 2-3 tablespoons of water while beating on medium speed. Beat for about 7 minutes or until you achieve a ribbon-like consistency. If the icing is too thick, add more water, a teaspoon at a time, until it reaches the desired texture.
• Color and decorate: Divide the icing into bowls if using different colors. For the black icing, gradually add black food coloring until you reach the desired shade. Transfer the icing to piping bags and decorate the cookies as desired. Use a toothpick to add detail or fix the design.
• Allow to dry: Let the decorated cookies dry completely before storing or serving.