• Preheat the oven to 350 degrees fahrenheit and line 2-3 cookie sheets with parchment paper.
• In a medium bowl whisk together the flour, salt and baking powder. Set aside.
• In another medium bowl beat together the butter and sugar for 2-3 minutes until light and fluffy. Add the egg yolks, sour cream and extracts and mix until just combined.
• Add the dry ingredients to the wet and mix until just barely full combined.
• This recipe does not require any chilling time, so you’re ready to roll out your cookies! Split the dough into 2-3 pieces and roll them one at a time on a lightly floured surface until they are ¼ inch thick. Use a heart cookie cutter to cut out your cookies. Press the scraps together and set aside to rest for about 5 minutes. Reroll the scraps and cut more cookies until all the dough has been used. I used a 3-inch heart and was able to get 18 cookies.
• Place the cookies on the parchment lined cookie sheets leaving 1 ½ inches between them. Bake for 6-8 minutes, rotating the pan at the 4 minute mark. I find this gives the cookies an even bake. The edges will be just set and the cookies will be very light in color and should have very minimal coloring underneath them.
• Let the cookies cool on the pan for 2 minutes for the shape to set before transferring to a cooling rack. Frost once they are cooled or store in an airtight container until you are ready to frost them.

Royal Icing

• Using an electric mixer with the whisk attachment, mix the powdered sugar and meringue powder together on low.
• Add 4-5 tablespoons of water and mix together on high speed for about 1 minute. The icing should be pretty stiff. Add additional water 1 tablespoon at a time until the icing is about the consistency of soft serve ice cream and forms soft peaks. Reserve ⅓ cup, roughly, of icing and cover tightly with plastic wrap. This will be for the lettering on the cookies.
• With the remaining icing, add additional water 1-2 teaspoons at a time until when the whisk is raised the icing drips back into the bowl and the lines of icing take about 10 seconds to melt back into the icing. This is the thin icing that will be used to fill, or flood, your cookies. Separate into small bowls and tint the icing your chosen colors, I chose to use a pastel color pallet. Color the reserved stiff frosting red or black for lettering.
• When ready to ice, fill your piping bags with the icing colors and tie off the ends to prevent the icing from overflowing out the top of the bags. Avoid filing them more than ½-⅔ full. Snip the end of the bag just barely, leaving a very small hole to pipe from.
• Use light pressure to trace the outside of the heart, not letting the tip of the bag touch the cookie unless it’s to start or stop piping. Once the outline has been piped, use stronger pressure to fill the center of the cookie. It doesn’t have to be perfect, use a toothpick or a scribe tool to swirl the icing around until all the holes are filled. Let it set and the icing will melt into itself and smooth out. Set aside and let it crust over, at least an hour.
• Snip the very end of the bag of the stiffer frosting for the lettering. Once the base icing has formed a crust, pipe your chosen words onto the cookies. Let the cookies sit overnight or 24 hours to fully dry. They should be uncovered at room temperature. Once the icing is completely dry the cookies can be stacked and stored in an airtight container for up to 7 days.