With the paddle attachment of a stand mixer, cream the butter and sugar until it's light and fluffy

Add the orange juice and vanilla extract, mix well

Add the flour and baking powder and mix until it comes together into one ball of dough

Roll out dough to ¼ inch thick

Cut out with cookie cutters of your choice, I've used a carrot, bunny and flower shape

Bake at 375° for 9 minutes, until just lightly brown

Cool completely before frosting

With the whisk attachment of a stand mixer, on medium, beat the water and meringue powder until soft peaks form

On low, add powdered sugar and beat until incorporated, scraping down the sides as needed

Add vanilla extract and mix well

This is a medium consistency royal icing, you should be able to use this one icing to decorate your cookie. If you'd like it thinner/runnier add more water ¼ teaspoon at a time. If you'd like it thicker/stiffer add more powdered sugar.

Optional- add gel food coloring to color the icing

Use piping bags with the tip of your choice to decorate your sugar cookies!