To make the cookies, mix the softened butter until smooth.
Add the sugar and vanilla extract and mix for 1-2 minutes.
Add the egg, all-purpose flour, baking powder, and salt. Mix until well combined.
Wrap the dough with plastic and refrigerate for 1 hour.
Once the cookie dough is chilled, Preheat the oven to 350 degrees F.
Roll out the dough using a rolling pin and a sprinkling of flour.
Cut out the cookies and place them on a baking sheet with parchment paper.
Bake for 10 minutes.
To make the icing, whisk the powdered sugar, corn syrup, and water.
Make sure the cookies are completely cooled before icing.