This recipe is from the Wilton website.

WILTON SUGAR COOKIES

1 cup butter or margarine, softened
1 cup sugar
1 large egg
1 teaspoon vanilla
2 teaspoons baking powder
3 cups flour

Preheat oven to 375° F. In a large bowl, cream butter and sugar with an electric mixer. Beat in egg and vanilla. Add baking powder and flour one cup at a time, mixing after addition. The dough will be very stiff; blend last flour in by hand. Do not chill. Reserve 1/2 cup of dough for decorating. Divide dough into 2 balls. On a floured surface, roll each ball in a circle approximately 12" in diameter and 1/8" thick.

Dip cookie cutters in flour before each use. Pipe cookies with colored outline. (See directions below) Bake cookies on ungreased cookie sheet on middle rack of oven for 8-12 minutes, or until cookies are lightly browned. Remove from sheet and cool on wire rack.

Makes 2-3 dozen cookies

Outlining Sugar Cookies with Piped Colored Dough:

Tint 1/2 cup of reserved cookie dough with Wilton Icing Colors. Dough should be tinted according to color preference. Dough color will lighten when baked. Thin desired shade of tinted dough with 1 teaspoon of water at a time until it can be piped through a Wilton #2 Round Tip. Place dough in a bag fitted with tip. Outline and pipe in desired designs. Bake according to Sugar Cookie Recipe.

Note: Cookies are decorated and then baked.

ROYAL ICING:

3 level tablespoons Wilton Meringue Powder
4 cups sifted powdered sugar (approx. 1 lb.)
6 tablespoons water

Beat all ingredients at low speed for 7-10 minutes (10-12 minutes at high speed for portable mixer) until icing forms peaks. For "painting," thin icing with water until it has the consistency of thick paint. Color with Wilton Icing Colors as desired. Paint cookies with a pastry brush and icing. Let dry for 2-3 hours. To paint in details, thin Wilton Icing Colors with clear vanilla and apply with artist brush. If sprinkling with sparkles or sugar, add before icing dries.