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Cookies:
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In a bowl, stir together flour & baking powder. Set aside.
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In mixer bowl, beat together butter & sugar until fluffy.
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Beat in eggs & vanilla.
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Stir in flour mixture, a third at a time to make stiff dough.
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Preheat oven to 350 degrees
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Scoop a ball of dough, roll into a ball & roll in sugar to coat.
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Bake on non-stick cookie sheet for 8 minutes
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Cool completely on pan before transferring to a wire rack
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Icing:
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In a small bowl, mix sugar & water to form a thick, smooth icing. Adding more sugar as needed.
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Stir in food coloring to desired shade.
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Transfer to piping bag & decorate as desired.
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Let dry completely before stacking