Best Butter Cookies

1 cup butter, softened
1 cup sugar
1 egg
2 1/2 cups all purpose flour
2 Tbsp. orange juice
1 Tbsp. vanilla
1 tsp. baking powder

Combine butter, sugar and egg in large mixing bowl. Beat at medium speed until creamy. Reduce speed to low; add flour, orange juice, vanilla and baking powder. Beat until well mixed. Divide dough into thirds; wrap in plastic wrap. Refrigerate until firm (2 to 3 hours). Heat oven to 400 degrees. On lightly floured surface roll out dough, one-third at a time, to 1/8 to 1/4 inch thickness, keeping remaining dough refrigerated.   Cut with 3-inch cookie cutters. Place 1 inch apart on ungreased cookie sheets. Bake for 6 to 10 minutes or until edges are lightly browned. Cool completely. Frost and decorate. Makes 3 dozen. 

ROYAL ICING

1 lb. box confectioner's sugar
5 Tbsp. Meringue powder, or 2 large egg whites

In the bowl of electric mixer fitted with paddle attachment, combine sugar and meringue powder. Mixing on low speed, add scant ½ cup water. For a thinner consistency, usually used for flooding, add more water. A thicker consistency is generally used for outlining and adding details. Mix until icing holds a ribbon-like trail on the surface of the mixture for 5 seconds when you raise the paddle.