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Combine butter and sugar in the bowl of a stand mixer and beat until creamy and well-combined.
Add egg and vanilla extract and beat until completely combined.
In a separate bowl, whisk together flour, baking powder, and salt.
Gradually stir dry ingredients into wet until dough is smooth and completely combined.
Transfer half of the dough onto plastic wrap, cover, and mold into a flat disk. Chill for 2-3 hours.
Preheat oven to 350F (175C) and line a baking sheet with parchment paper.
Dust a clean surface with flour and roll out the chilled dough to desired thickness.
Use cookie cutters to cut out shapes and transfer to the baking sheet.
Bake for 8-10 minutes or until edges turn lightly golden brown.
Allow cookies to cool completely before decorating.
Combine powdered sugar, milk, corn syrup, and vanilla extract in a bowl and stir until combined.
If frosting is too thick, add more milk until desired consistency is reached.
Color the frosting if desired and transfer to a piping bag.
Pipe frosting on cookies and decorate with candies if desired.
Allow frosting to harden before enjoying or storing.