1. Preparing the Cookie Dough

1. Preheat your oven to 350°F (175°C).
2. In a large bowl, cream together butter and sugar until light and fluffy.
3. Beat in the egg and vanilla extract.
4. Gradually add the flour, baking powder, and salt, mixing until a smooth dough forms.
5. Chill the dough in the fridge for at least 30 minutes to make it easier to roll out.

2. Cutting Out the Sock Shapes

1. Roll out the chilled dough on a floured surface to about ¼-inch thickness.
2. Use a sock-shaped cookie cutter (or freehand with a knife) to cut out the shapes.
3. Place the cut-out cookies on a lined baking sheet and bake for 8–10 minutes, or until the edges are lightly golden.
4. Let the cookies cool completely on a wire rack before decorating.

3. Making the Royal Icing

1. In a large bowl, mix powdered sugar, meringue powder, and water until smooth.
2. Divide the icing into several bowls and tint with gel food coloring to create the colors you want for the socks.
3. Adjust the consistency of the icing as needed for outlining and flooding (thicker for outlines, thinner for flooding).

4. Decorating the Cookies

1. Use piping bags or squeeze bottles to outline the sock shapes with icing.
2. Fill the outlines with flooding icing, using a toothpick to spread the icing evenly.
3. Add fun details like stripes, dots, or cuffs using contrasting colors.
4. Let the decorated cookies dry completely before serving.