1. Cream butter and sugar. Add eggs and vanilla and mix until blended well. Combine baking powder, salt and flour in a separate bowl. Add to dough and mix. To make dough easier to work with, chill before rolling. On a lightly floured surface roll to about 1/4 inch thick and cut cookies. Bake at 350 F for 10-12 minutes. Cookies are done when top is slightly cracked and no longer looks wet. Edges may be slightly browned.

Glaze

1. Place powdered sugar in a large bowl. Add almond emulsion or almond extract to the powdered sugar, along with water, a little at a time whisking to combine. Continue whisking until smooth. Add just enough water to make a smooth glaze that stays on a knife when the knife is dipped in the glaze. Glaze the cookies by dipping the cookie into the glaze in a bowl and removing quickly when coated. Place cookies on rack or cookie sheet until glaze sets.

Tips (source: A Bountiful Kitchen)

1. *Almond emulsion is sold at specialty cooking stores (Orson Gygi's in Salt Lake City) or stores where cake decorating supplies are sold.
2. ** Meringue powder is also sold at specialty cooking stores. Cutler's uses meringue powder to create a shiny effect on their glaze. It is optional when making the glaze.
3. -If the glaze starts to get too stiff, add a small amount of water until desired consistency.