Nice ‘n’ Soft Sugar Cookies

Directions

1. Cream butter and confectioners' sugar until light and fluffy; beat in egg and vanilla. Gradually beat in flour. Divide dough in half. Wrap each in plastic; refrigerate 2 hours or until firm enough to roll.
2. Preheat oven to 375°. On a floured surface, roll each portion of dough to 3/16-in. thickness. Cut with floured 3-in. cookie cutters. Place 2 in. apart on ungreased baking sheets. Bake until set, 5-7 minutes. Cool on pans 2 minutes; remove to wire racks to cool completely.
3. Beat confectioners' sugar, water and meringue powder on low speed until blended; beat on high until soft peaks form, about 4 minutes. Add corn syrup; beat 1 minute.
4. Tint with food coloring as desired. (Always keep unused icing covered with a damp cloth; if necessary, beat again on high speed to restore texture.) Pipe or spread icing on cookies; decorate as desired. Let dry.