COOKIES
Step 1
In a medium bowl, whisk flour, salt, and baking powder. In a large bowl, using a handheld mixer on medium-high speed, beat butter and granulated sugar until fluffy and pale in color, 2 to 3 minutes. Add egg, vanilla, and almond extract (if using) and beat until combined. Gradually add dry ingredients and beat on medium-low speed until combined and no dry streaks remain.
Step 2
On a clean surface, divide dough in half, shape into
2 discs, and wrap each in plastic wrap. Refrigerate until firm, at least 1 hour and up to overnight.
Step 3
Arrange racks in upper and lower thirds of oven; preheat to 350°. Working one disc at a time, on a lightly floured surface, roll out dough to ¼" and ⅛" thick. Cut out shapes with assorted cookie cutters 2¾" to 3½" in diameter or length and arrange between 2 parchment-lined baking sheets. Reroll scraps and cut out more, refrigerating dough if it becomes too soft or sticky.
Step 4
Using small number cutters, press numbers 1 to 25 into cookies. Leave the others blank or make duplicates of the same numbers.
Step 5
Bake cookies, rotating trays top to bottom and front to back halfway through, until edges are firm and just beginning to brown, 13 to 15 minutes. Carefully restamp numbers if desired for a deeper marking, making sure to line up with the previous stamp. Let cool on sheets 5 minutes, then transfer to a wire rack and let cool completely.
ICING
Step 6
In a large bowl, whisk confectioners' sugar and meringue powder until combined. Add 5 Tbsp. water. Using handheld mixer on low speed, beat until just combined. Increase speed to medium-high and continue to beat, adding more water if needed, until smooth, shiny, and very thick, but can slowly drip off the end of a spatula, about 2 minutes. You can leave the icing white, or divide between bowls and add red and green food coloring until desired colors are reached.
Step 7
Fit a piping bag with a small plain tip and fill with icing. Pipe over the numbers. Add borders or other decorations. To cover cookies completely, very gradually thin icing with water until it gently spreads on its own. Top with sprinkles or sugars while icing is wet. Let sit at room temperature to set, about 20 minutes.
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