The best sugar cookies for painting with icing

Ingredients:

Sugar Dough

• 2 cups premium flour + extra for dusting
• 1/8 tsp baking soda
• 0.5 tsp fine salt
• 1 large egg
• 1 tsp vanilla extract
• 165 g unsalted butter at room temperature
• 0.5 cup granulated sugar
• 1/4 cup powdered sugar
• Special equipment: ruler, 6cm cookie cutter, pastry bag, small tip

Royal icing

• 220 g (about 1 and 3/4 cups) powdered sugar + more as needed
• 1 tbsp. dry egg white
• 0.5 tsp vanilla extract
• Food coloring in different colors, optional

Preparation:

1. Sugar Dough:
   
   In a medium bowl, combine the flour, baking soda, and salt. In a small bowl, beat the egg and vanilla. In a large bowl, using a mixer on low speed, combine the butter, granulated sugar, and powdered sugar. Once all the ingredients are added, increase the speed to medium and beat until creamy, about 3 minutes. Stop as needed to scrape down the sides of the bowl.
2. Reduce the mixer speed back to low and gradually pour in the egg mixture. Beat until smooth. Add the flour mixture in 3 additions, increasing the speed as the batter thickens to keep the whisk moving. Stop as needed to scrape down the sides of the bowl. Once all the flour is incorporated, increase the speed to medium-high and beat until the batter is very smooth, about 5 minutes.
3. Remove the dough from the bowl and knead it a few times. Divide it into two equal pieces. Form each piece into an even square and wrap in plastic wrap. Refrigerate the dough for at least 3 hours or overnight.
4. Place baking sheets in the upper and lower thirds of the oven and preheat to 350°F (175°C). Line 2 baking sheets with parchment paper.
5. Flour another sheet of parchment paper and place 1 piece of dough on top. Dust it with more flour and place another sheet of parchment on top. Roll the dough between the sheets of parchment into a square about 0.5 cm thick (approximately 22 x 32 cm) and place it in the freezer for 5 minutes. Repeat with the remaining piece of dough.
6. Cut 6-cm shapes from one sheet of dough and place them on prepared baking sheets, about 5 cm apart. Refrigerate while you cut the remaining cookies. Gather the dough scraps, roll them out, freeze them, and cut out more shapes.
7. Bake, rotating the pans and rotating them halfway through, until the edges are deep golden brown, about 12 minutes. Let cool completely on the pans on a wire rack, about 30 minutes.
8. Meanwhile, prepare the royal icing.:
   
   In a large bowl, combine the powdered sugar and dry egg whites. Add 3 tablespoons of water and vanilla and beat with a mixer on medium-high speed until stiff, glossy peaks form, about 2 minutes (add an additional 1 tablespoon of water if necessary). If desired, tint with a few drops of food coloring.
9. Fit a small round tip to a pastry bag and fill it with icing. Decorate the cookies with the icing and let it set for 30 minutes.