To make icing: Mix meringue powder, 1/2 cup warm water, vanilla, powdered sugar and corn syrup. Separate into bowls and add food coloring; mix with water, as needed, to thin for piping.

To make cookies: Heat oven to 350 F.

Cream butter and sugar. Mix in egg, vanilla, baking powder and salt. Mix in flour 1 cup at a time to form dough. Roll dough out to 1/4-1/2-inch thickness.

Cut into shapes, place on baking sheet and freeze 10 minutes. Bake 8-12 minutes. Cool completely before icing.

Place icing in zip-top or piping bags and cut off tips. Put cookies on parchment paper. Trace outline first then fill in middle. Use toothpicks to smooth out.

Let dry 6 hours and finish decorating with different icing colors or edible markers.