Mix baking powder, salt, and flour together in a bowl and set aside.
In the large bowl of a stand mixer, beat together the butter and sugar until creamy.
Add egg and vanilla. Beat for a couple more minutes.
Add the dry ingredients and mix on low just until combined. The cookie dough will be slightly sticky.
Wrap dough in plastic wrap and refrigerate for 30 minutes. You can divide the dough into two parts and roll them out one at a time if you prefer.
Preheat the oven to 350F.
Roll out the cookie dough to a thickness of about 1/4 inch.
Use cookie cutters to cut out desired shape.
Place the cookies on a parchment lined cookie sheet. Bake the cookies for about 7-8 minutes. The edges will just starting to color.
Let the cookies cool on the cookie sheet for a few minutes before transferring to a wire rack to cool completely.
Glaze
Mix lemon juice and 6-7 tablespoons of powdered sugar together with a whisk. Use more or less powdered sugar based on the consistency you'd like, but the glaze should not be runny.
Divide the glaze into three bowls. Add a drop of food coloring to each bowl, or leave white.
Decorate the cookies as desired and let them sit for 30-60 minutes.
Notes
You can store the cookies in an airtight container.