• Preheat the oven to 350°F. Place parchment paper on a baking sheet. Set aside.
• In a medium-size mixing bowl, whisk together dry ingredients: flour, baking powder, and salt. Set aside.
• In a large mixing bowl, blend the butter and sugar until creamy and light. Add egg and lemon extract. Mix well. Slowly add dry ingredients and mix until combined. The dough may be a little crumbly.
• Turn out the dough onto a surface sprinkled with powdered sugar or flour. Press into a ball and then roll out to ¼ inch thickness. Wrap the dough in plastic wrap. Place the dough in the refrigerator for at least 1 hour up to overnight. Note 1
• Use cookie cutters to create shapes. Carefully lift shaped cookies to the prepared baking sheet. Note 2
• Bake cookies for 7 to 9 minutes. Do not brown the cookies. Allow cookies to cool for at least 20 minutes on the baking sheet before carefully moving them to a cooling rack.
• After cooling, decorate using Royal Icing below.

Royal Icing

• In a bowl of an electric stand mixer using whisk attachment or hand mixer using a large mixing bowl, whisk together confectioners sugar and meringue powder
• Slowly add 3 Tablespoons of water and continue beating for 7 to 10 minutes or until the icing is smooth and fluffy. Add additional water one Tablespoon at a time if a thinner consistency is desired.

Decorate cookies

• Decorate the cookies with royal icing. Sprinkle with the pastel sanding sugar. Place one or two mini marshmallows for the tail. Let the icing dry. Enjoy