Cream butter until light. Beat in sugar gradually. Beat in egg and vanilla.

Sift flour with baking powder and salt. Beat into butter mixture, stirring only until combined. Refrigerate dough for an hour.

Roll out pieces of dough 1/4"/.5mm thick. Cut out shapes.

Place cookies on a cookie sheet lined with parchment paper. Bake in a preheated 375F/190 °C oven for 8 to 10 minutes or until just beginning to colour. Cool on racks.

Combine icing sugar with water. Brush a thin coating of icing over cookies. Allow to dry 10 minutes.

Divide remaining icing into four small containers. (You should have enough but make more icing if you iced cookies extra thick!) Colour each one differently. Thin a little with water if necessary. Using a small paintbrush, paint each cookie as you wish. Allow to dry. Note: I like using the "paste" food colourings. They are very vibrant in colour!

and ice the cookies ahead and have the kids paint them only! Makes approximately 4 dozen