1. Prepare the cookie dough. In the bowl of a stand mixer fitted with the paddle attachment, or using a handheld electric mixer, combine together the butter and cream cheese on high, until smooth, about 2 minutes. Add the sugar and beat for an additional minute. With the mixer running on low, add the egg, followed by the extracts, and beat for an additional minute.
2. In a seperate mixing bowl, whisk together the flour, baking powder and salt. Add the dry ingredients to the wet, adding half first and mixing on slow, then adding the other half. Mix until just incorporated.
3. If you will not be baking the cookies the same day, divide the dough into two and shape into discs, wrapping tightly in plastic wrap and storing in the fridge. Cookie dough can be kept in the fridge for 1 hour to 3 days. If you will be baking the cookie later that day, divide the dough into two and place one half on top of a large sheet of parchment paper. Place another piece of parchment paper on top, and roll out the dough to a 1/4″ thickness. Repeat with the second half of dough, with additional parchment paper. Place the rolled out dough in the fridge to chill, for at least 1 hour but no more than 4 hours.
4. Bake the cookies. Preheat the oven to 350 F and line two large baking sheets with parchment paper. Working quickly, remove the dough from the fridge and roll out to 1/4″ thickness, or, if you are using the pre-rolled dough, cut your cookies using a cookie cutter and place the unbaked cookies on the prepared baking sheets, about 1″ apart.*** Roll the excess dough and repeat.
5. Bake the cookies for 9-10 minutes. Remove them from the oven when the outsides are just beginning to brown, but the tops look slightly under-baked. They will continue to bake for an additional minute or two on the hot cookie sheet. Allow the cookies to cool for 10 minutes on the pan before removing them to a wire rack to cool completely.
6. Prepare the icing. In the bowl of a stand mixer fitted with the paddle attachment, or using a handheld mixer, beat together the egg whites, powdered sugar and cream of tartar. Add a touch more powdered sugar to thicken up the icing, or a few teaspoons of water to thin it out. See notes below. Add gel coloring to the mixing bowl, or remove icing to separate bowls and add the color then, using a whisk to incorporate it. If you aren’t using the icing right away, be sure to keep it carefully covered to avoid it hardening!
7. Ice the cookies using the spiderweb pattern as shown in the blog post above, or however way you’d like to ice them. Allow the icing to set before storing the cookies.

Cookies will keep in an airtight container, at room temperature, for 4-5 days. You can also store them in the freezer, in an airtight container, for up to 2 months.