In a medium bowl, whisk together flour, baking powder, and salt. Set aside.

In a large bowl, cream together softened butter and granulated sugar until light and fluffy.

Beat in eggs one at a time, then stir in vanilla extract.

Gradually add the dry ingredients to the wet ingredients, mixing until just combined.

Divide the dough in half, flatten each half into a disc, wrap in plastic wrap, and chill for at least 30 minutes.

Preheat oven to 350°F (175°C). Line baking sheets with parchment paper.

On a lightly floured surface, roll out the dough to about 1/4-inch thickness.

Cut out shapes using Easter-themed cookie cutters. Place cookies on prepared baking sheets.

Bake for 10-12 minutes, or until edges are lightly golden. Let cool on baking sheets for a few minutes before transferring to wire racks to cool completely.

In a medium bowl, whisk together powdered sugar and meringue powder.

Gradually add warm water, vanilla extract, and beat until smooth and stiff peaks form.

Divide the icing into bowls and tint with food coloring as desired.

Once cookies are completely cool, decorate with the colored royal icing.

Let the icing dry completely before stacking or serving.