In a medium mixing bowl combine the flour, baking powder, and salt.

In the bowl of a stand mixer beat the butter until smooth. Gradually add in the sugar and continue mixing on medium until fluffy.

Add in the egg and vanilla and beat until mixed well.

Place the mixer on low and add in the flour mixture, mixing until just blended.

Knead the dough into a ball and flatten into a disc shape. Cover with plastic wrap and refrigerate for at least an hour or overnight.

Preheat the oven to 375 degrees.

On a lightly floured surface roll the dough to 1/4 inch thick. Cut out 30 circles. Place the cookies on a baking sheet and bake for 8-10 minutes or until they no longer look wet on top.

Remove from the oven and allow to cool for 2 minutes on the cookie sheet before removing to a wire rack. Cool completely.

To make the royal icing put the powdered sugar and corn syrup in a bowl. Add the water 1 tablespoon at a time, stirring well after each addition, until desired consistency is reached. Add in vanilla if desired and mix well.

Put 3/4 of the frosting in one bowl and tint it super white. Tint the remaining 1/4 of the frosting black.

Pipe a white outline around the outside of the cookies. Thin the remaining icing and flood the inside of the cookies with white icing. Allow to harden 30 minutes.

Place the black icing in a piping bag or a zip top baggie. Pipe on two oval shaped black filled eyes on each cookie. Put two little lines for the nose. Draw a small black smile on each and then put black lines through the smile. Allow the icing to harden for at least 12 hours.