1-First Step: Make the Dough Cream softened butter and sugar in a stand mixer for 2 minutes until light. Add egg and vanilla, mix well. In a bowl, whisk flour, baking powder, and salt. Gradually add dry to wet, mix until dough forms. Do not overmix. Flatten into a disc, wrap in plastic, chill 1 hour.

2-Second Step: Cut and Bake Cookies Roll dough to 1/4-inch thick on floured surface. Cut 3-4 inch shapes with round cutters. Place on parchment-lined sheets, 2 inches apart. Bake 10-12 minutes until edges are golden. Cool on sheet 5 minutes, then wire rack completely, about 30 minutes.

3-Third Step: Prepare Royal Icing Combine powdered sugar and meringue powder in mixer. Add water, beat on low then high 5-7 minutes to stiff peaks. Divide into bowls: one for flooding (thin with tsp water to honey consistency), one for piping (stiff). Color as needed, cover with damp cloth.

4-Fourth Step: Flood the Cookies Fill squeeze bottle with flood icing. Pipe outline around edge, fill center, use toothpick to spread smooth. Tap cookie to pop bubbles. Dry flat 24 hours in low-humidity spot. Use fan if needed.

5-Fifth Step: Pipe Collage Designs Fit piping bag with #1 tip, fill with stiff black icing. Hold at 45 degrees, pipe thin lines, dots, loops, swirls randomly. Vary pressure for thick/thin effects. Add tiny dots of color. Practice on parchment first. Dry another 12-24 hours.

6-Final Step: Finishing Touches and Serving Test dryness by touch. Stack carefully. Serve on platters for parties. Pair with tea or milk. These royal icing collage cookies wow at events.