Cookies:

In a bowl, stir together flour & baking powder. Set aside.

In mixer bowl, beat together butter & sugar until fluffy.

Beat in eggs & vanilla.

Stir in flour mixture, a third at a time to make stiff dough.

Preheat oven to 350 degrees

Scoop a ball of dough, roll into a ball & roll in sugar to coat.

Bake on non-stick cookie sheet for 8 minutes

Cool completely on pan before transferring to a wire rack

Icing:

In a small bowl, mix sugar & water to form a thick, smooth icing. Adding more sugar as needed.

Stir in food coloring to desired shade.

Transfer to piping bag & decorate as desired.

Let dry completely before stacking