Sugar Cookies: Sift flour, baking soda and salt together, set aside.

Cream butter and sugar. Add the egg and mix to combine.

Add the flour in two batches, and blend until mixture just holds together.

Add vanilla and mix to combine.

Roll out between two sheets of wax paper and cut into rounds with cookie cutter.

Place cookie rounds on baking trays lined with parchment paper and put in freezer for about 10 minutes before baking.

Bake at 350 degrees until cookies are just golden, about 10 minutes.

Royal Icing: Combine confectioners sugar, meringue powder and cream of tarter in large mixing bowl. Add water and clear vanilla and beat on high speed with paddle attachment until stiff peaks form, but mixture is not dry. Add water to reach desired piping consistency (tsp or two at a time), mixing after each addition of water.

Separate icing into four different bowls (white, red, yellow and black). Add drops of gel food coloring to reach desired color, but keep in mind the color will deepen and darken as the icing dries.

Fill piping bags fitted with round metal #2 tips and ice the cookies. I use the same consistency (flood) icing for the yellow, white and red, but a slightly thicker consistency for the black icing as it's used to pipe lines.

Let completed cookies dry for at least 12 hours before storing in air tight containers.

Cookies will keep for several days stored at room temperature.