For the Cookies:

Preheat your oven to 350°F and line a baking sheet with parchment paper. Set it aside.

In the bowl of a stand mixer fitted with the paddle attachment, cream together the cold butter and granulated sugar on medium speed for approximately 2 minutes, until the mixture becomes light and fluffy.

Add the eggs, vanilla extract, baking powder, and kosher salt, then continue mixing until the ingredients are thoroughly incorporated and smooth. Scrape the sides of the bowl as needed to ensure even mixing.

Reduce the mixer speed to low and gradually incorporate the flour into the mixture, mixing until the dough comes together into a cohesive ball.

Divide the dough into three equal portions and roll each one out on a floured surface to about ⅓ inch thickness. Use your preferred cookie cutters to shape the dough, placing the cut-out cookies onto the prepared baking sheet, spacing them approximately 1½ inches apart. If you are working in batches, refrigerate any unused dough to maintain its firmness and prevent it from becoming too warm.

Bake the cookies for 8 to 10 minutes, or until the edges are lightly golden. Let the cookies cool on the baking sheet for 5 minutes, then transfer them to a wire rack to cool completely.

For the Icing:

In a separate bowl, whisk together the powdered sugar, water, and corn syrup until the icing is smooth and well-combined.

Once the cookies have fully cooled, apply the icing by spreading or piping it onto the surface of each cookie. If desired, you can add a few drops of food coloring to achieve various shades. Allow the icing to set completely before storing the cookies.