Preheat oven to 300 degrees F.
1 Cup butter softened
1/2 Cup sugar
2 1/2 cups of flour
Cream butter, gradually add sugar creaming until light & fluffy.
Stir in flour.
Chill for 1 hour.
On lightly floured surface, roll out dough to 1/4" to 1/2" thick.
Cut with cookie cutter into desired shapes.
Baked on UNgreased cookie sheet @ 300 for 25-30 minutes until light golden brown.
Cool completely before frosting.
1 box of confectioners sugar
3 Tablespoons Meringue powder
6 Tablespoons warm water
*Can add food coloring for desired color.
Add more or less water depending on what thickness you desire to frost with.
Add all ingredients into a mixing bowl and mix on high for 10 - 15 minutes until small peaks form.
Fill decorating bag with icing and frost.
I would suggest piping a line around your cookie, letting it dry then come back and fill with frosting.