Step 1: Beat butter and brown sugar with electric mixer on medium-high speed until light and fluffy.
Step 2: Beat in egg until blended.
Step 3: On low speed, beat in flour, baking soda and salt.
Step 4: Divide dough into 4 parts; shape each part into a flat disk. Wrap each disk separately in plastic wrap. Refrigerate at least 2 hours until completely chilled.
Step 5: Heat oven to 350°F.
Step 6: Line cookie sheets with cooking parchment paper.
Step 7: On floured surface, roll 1 disk at a time to 1/4-inch thickness (keep remaining dough refrigerated).
Step 8: Cut with snowflake cutters; place on cookie sheets.
Step 9: Reroll scraps once, chilling dough again before cutting.
Step 10: Bake 8 to 11 minutes or until light golden.
Step 11: Cool 2 minutes before removing from cookie sheets to cooling racks.
Step 12: Cool completely, about 30 minutes.
Step 13: To make icing beat meringue powder and cold water with electric mixer on medium speed until peaks form.
Step 14: Gradually beat in powdered sugar until soft peaks form
Step 15: Spoon frosting into decorating bag fitted with medium round tip; pipe frosting on cookies.
Step 16: Sprinkle with granulated sugar.
Step 17: Let stand about 5 minutes or until frosting is set.
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