01 - Whisk together flour, baking powder, and salt in a medium bowl. Set aside for later use.
02 - Beat butter and sugar in a large mixing bowl until light and fluffy, approximately 2–3 minutes.
03 - Add egg and vanilla extract to the butter mixture. Beat until fully incorporated.
04 - Gradually mix in dry ingredients on low speed. Add milk and continue mixing until dough forms a cohesive ball.
05 - Divide dough into two equal portions. Flatten into disks and wrap tightly in plastic wrap. Refrigerate for at least 1 hour.
06 - Preheat oven to 350°F. Line baking sheets with parchment paper.
07 - On a lightly floured surface, roll one dough disk to 1/4-inch thickness. Cut out egg shapes with cookie cutter and arrange on prepared baking sheets.
08 - Bake for 8–10 minutes until edges are just beginning to turn golden. Allow cookies to cool on baking sheets for 5 minutes, then transfer to wire rack to cool completely.
09 - Combine powdered sugar, meringue powder, and warm water in a bowl. Mix until smooth and reaches pipeable consistency. Divide into separate bowls and tint each portion with food coloring.
10 - Pipe icing onto cooled cookies using piping bags or zip-top bags with corner snipped. Allow icing to set completely before serving.