Ingredients

3 c. (360 g.) all-purpose flour, plus more for rolling

1 tsp. baking powder

1/2 tsp. kosher salt

1 c. (2 sticks) unsalted butter, softened

1 c. (200 g.) granulated sugar

1 large egg

1 tbsp. milk

1 tsp. pure vanilla extract

1/4 c. meringue powder

5 to 8 tbsp. water

4 c. (460 g.) powdered sugar

Green liquid food coloring, for icing

Preparation

Step 1In a large bowl, whisk flour, baking powder, and salt. In another large bowl, using an electric mixer on high speed, beat butter and granulated sugar until fluffy and pale in color, about 2 minutes. Add egg, milk, and vanilla and beat on medium speed until combined. Gradually add dry ingredients and mix until fully combined, scraping down sides of bowl with a rubber spatula, if needed.Step 2Divide dough in half. Place between 2 pieces of lightly floured parchment. Roll each piece to a scant 1/4"-thick round. Transfer to a large baking sheet and refrigerate until firm, about 30 minutes.Step 3Preheat oven to 350° and line 2 large baking sheets with parchment. Cut out dough with a 3" tree-shaped cookie cutter and transfer to prepared sheets, spacing 1" apart. Freeze 5 minutes.Step 4Bake cookies until edges are lightly golden, 8 to 10 minutes. Let cool completely.

Step 1In a large bowl, using electric mixer on medium speed, beat meringue powder and 5 tablespoons water until frothy and starting to stiffen, about 1 minute. Add powdered sugar and beat on medium speed until smooth and thick, 1 to 2 minutes. Add more water, 1 tablespoon at a time, as needed until icing holds its shape without being too stiff to work with.Step 2Add a few drops of food coloring to icing and use a toothpick to swirl a few times to create a marbled effect.Step 3Working one at a time, dip tops of cookies into icing, then lift and allow excess to drip back into bowl. Continue to dip, swirling in more food coloring as needed, until cookie is coated. Let sit on wire racks until icing hardens, about 30 minutes.

You’ll use meringue powder to make the icing for these cookies. It’s made mostly of dried egg whites (rather than raw egg white, which isn’t super food-safe) and is a great shortcut product for whisking up cookie icing.  If you want to make the trees in red and green, divide the icing in half and use red in one bowl and green in the other.  For more festive cookies, try our classic gingerbread people, mesmerizing Christmas pinwheels, or stacked sugar cookie trees.