Best Christmas Cookies with Velvety Icing

Instructions:

1. Beat the softened butter and granulated sugar on medium-high for 3 full minutes until the mixture looks pale and fluffy.
2. Add the egg and vanilla extract, beating until fully incorporated.
3. In a separate bowl, whisk together the all-purpose flour, cornstarch, baking powder, and salt.
4. Gradually add the dry ingredients to the wet ingredients on low speed until a soft dough forms.
5. Divide the dough into two disks, wrap tightly in plastic wrap, and refrigerate for at least 2 hours.
6. Preheat oven to 350°F (175°C). Roll the chilled dough out on a floured surface to 1/4 inch thickness.
7. Use 2-inch cookie cutters to create shapes and transfer them to a parchment-lined baking sheet.
8. Bake for 8-10 minutes; remove when edges are set but tops remain pale and matte.
9. Cool on the pan for 5 minutes before transferring to a wire rack.
10. Whisk powdered sugar, heavy cream, and vanilla extract to create the icing, then decorate the cooled cookies.