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To Make the cookies:
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Combine butter and sugar and beat until lighter in color and fluffy. (approx. 3-4 minutes)
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Beat in the egg, vanilla and almond until well blended. (this is when the lemon or orange zest is added, if using)
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In a separate bowl, whisk together the flour and salt.
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Add the flour mixture to the butter mixture all at one time.
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Mix on low speed just until incorporated.
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This is how I prepare the dough before refrigerating:
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Lay out a sheet of parchment paper or waxed paper and sprinkle a little flour on top.
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Divide the dough equally into 2 portions (more if you have doubled the recipe).
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Using lightly floured hands, hold 1 portion of dough and gently shape it into a disc.
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Place the disk on the floured paper roll gently into a ¼ in. high oval or rectangle.
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Lift the paper and place it on a cookie sheet.
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Repeat the process until all the dough is used.
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Tightly cover the pan of all the layers of dough and refrigerate for at least two hours (or overnight).
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When ready to bake the cookies:
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Preheat the oven to 350 degrees.
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After the oven has preheated, take out one sheet of dough at a time and cut into the desired cookie-cutter shapes.
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Place the cut-out dough on parchment covered cookie sheets and bake approx. 10 minutes or until the edges begin to turn.
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Take out of the oven, remove from the baking pan and cool on a cooling rack.
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Once completely cooled, the decorating fun can begin.
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Powder Sugar Glaze
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Sift the powdered sugar into a mixing bowl.
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Combine the corn syrup, milk (or water), and flavoring.
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Turn the mixer on low until everything is moist - scrape the bowl often.
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Turn the mixer to medium and mix until everything is well blended and smooth.
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(a little more syrup/water mixture might be needed at this point)
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Refer to my tutorial on decorating cookies: http://www.thecookierookie.com/perfect-decorated-cookies/