1. In a stand mixer, cream the cold butter and granulated sugar for 2-3 minutes until light and fluffy.

2. Add the egg and vanilla extract, mixing until just combined.

3. In a separate bowl, whisk together flour, baking powder, and salt.

4. Gradually add the dry ingredients to the wet mixture on low speed until the dough comes together.

5. Form the dough into two discs, wrap in plastic, and chill in the refrigerator for at least one hour.

6. Preheat oven to 350°F (175°C) and line baking sheets with parchment paper.

7. Roll one disc of dough to 1/4-inch thickness and cut out egg shapes.

8. Place cookies on the prepared baking sheets and bake for 10-12 minutes until edges are lightly golden.

9. Let cookies cool on the baking sheet for a few minutes before transferring to a wire rack to cool completely.

10. To make the icing, combine powdered sugar and meringue powder, then slowly add warm water while mixing on low.

11. Increase mixer speed to medium-high and beat for 5-7 minutes until the icing is glossy with stiff peaks.

12. Divide icing into bowls, add desired pastel food coloring, and thin with drops of water to a flood consistency.

13. Transfer icing to piping bags, then outline and fill each cooled cookie.

14. Let the flooded cookies dry completely until hard, which can take 6-8 hours or overnight.

15. In a small bowl, mix vanilla extract or vodka with cocoa powder or brown food coloring to create a thin liquid.

16. Dip a clean paintbrush or toothbrush into the brown mixture and flick the bristles to speckle the iced cookies.

17. Allow the speckles to dry completely, about 30 minutes, before serving or storing.