Sugar Cookie Cut-Outs

• Beat butter, granulated sugar and vanilla in mixer bowl on medium speed until light and fluffy, about 3 minutes.
• Add egg and egg yolks.
• Beat on low speed until blended.
• Gradually add flour and salt, beating just until blended.
• Refrigerate dough, wrapped in plastic wrap, at least 2 hours or up to 2 days.
• Heat oven to 350° F.
• Work with half of the dough at a time, keeping remaining dough refrigerated.
• Roll out dough on lightly floured surface to 1/4-inch thickness.
• Cut out cookie shapes using cookie cutters.
• Place 1 inch apart on parchment paper-lined or ungreased baking sheets.
• Bake until edges are lightly browned, 8 to 10 minutes.
• Cool on baking sheets 1 minute.
• Remove to wire racks.
• Cool completely.

Combine powdered sugar, meringue powder, butter and water in mixer bowl. Beat on high speed until light and fluffy, 6 to 8 minutes. If icing is too thick, thin with small amounts of additional water.