In a large bowl, use a hand mixer to whip the softened butter & sugar until fluffy.
Add the egg and vanilla to the creamed butter and mix to incorporate.
In a separate bowl, mix the flour and baking powder.
Add half the flour to the creamed butter and mix just until a wet dough forms. Add the second half of the flour and mix gently until a stiffer dough forms.
Place the dough between two sheets of parchment paper and roll the dough ¼ inch thick. Cool for thirty minutes in the fridge. Preheat your oven to 350°F.
Once the dough has hardened, cut out the cookies, remove the scraps from the cookie sheet, and leave the cookies behind. Roll any scraps out on a separate piece of parchment, and chill before cutting them into cookies.
Place the sheet of parchment paper with the cookies on a sheet pan. Bake the cookies at 350°F for 3 minutes. Next, rotate the sheet pan, so the front faces the back—then bake for 3 to 4 minutes.
Cool the cookies in the sheet pan for a few minutes before transferring them to a cooling rack. Decorate when cookies have cooled completely.
To make the royal icing, combine half of the pound of powdered sugar and all of the cream of tartar in a large bowl. Add the egg whites and whip the mixture to soft peaks.
Add half the sugar and mix it at a lower speed to keep the powdered sugar in the bowl. Next, increase the speed to medium-high and whip until the icing is stiff and fluffy, about 1 minute.
Thicken the icing with as much powdered sugar as necessary to create a piping consistency for outlining—thin the icing with a bit of water for flooding.
If coloring your icing, separate it into as many bags as necessary to create your palette. Then, follow the directions on the food coloring package to make your palette. Next, close the bag and squeeze and press it to disperse the food coloring throughout.
Remove as much air as possible and twist the top of the bag to close it. Secure the twisted end with a rubber band. Snip off the tiniest bit of the bottom corner of the bag.
Next, gently squeeze the top of the bag while moving it steadily to outline the cookie with the stiffer icing.
Then flood your cookie with the thinner icing. Allow the icing to dry before enjoying your sugar cookie!