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

In a large bowl, cream the softened butter and granulated sugar together until light and fluffy, approximately 3 minutes.

Add the egg and vanilla extract to the butter mixture and beat until well combined.

Gradually add the dry ingredients to the wet ingredients, mixing on low speed until a dough forms.

Divide the dough into two disks, wrap in plastic wrap, and refrigerate for at least 1 hour.

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

On a lightly floured surface, roll out the dough to 1/4 inch thickness and cut into Easter shapes using cookie cutters.

Place cookies on the prepared baking sheets and bake for 8 to 10 minutes, or until the edges are just barely golden.

Transfer cookies to a wire rack to cool completely.

For the icing, whisk powdered sugar, meringue powder, and water together until stiff peaks form, then tint with food coloring.

Decorate the cooled cookies with the prepared royal icing.