FROSTING

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2.5 c granulated sugar

¼ teaspoon Diamond Crystal kosher salt

2 ½ ounces heavy cream (shy ⅓ cup;)

1 tsp. vanilla extract

Assorted food coloring, nonpareils, and sprinkles, for decorating (optional)

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COOKIES

8 ounces unsalted butter (2 sticks; 225g), pliable but cool, about 60°F (16°C)

7 ounces sugar (1 cup; 200g)

2 teaspoons baking powder

1 ¼ teaspoons (5g) Diamond Crystal kosher salt; for table salt, use the same weight or half as much by volume

2 ounces egg white (about 2 large eggs)

1 ounce heavy cream

2 tsp. vanilla extract

2 ¾ c. Cake Flour

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1. FROSTING: In the bowl of a stand mixer fitted with a paddle attachment, combine powdered sugar, salt, cream, and vanilla. Mix at low speed to moisten, then increase speed to medium and beat until creamy and soft, about 5 minutes.

2. Scrape frosting into a small bowl, and cover with plastic pressed directly against the surface. Set aside until needed, up to 24 hours at room temperature. Dye before chilling.

3. Preheat to 350°F & adjust rack to middles position. Using the same bowl and paddle attachment used for frosting (no need to clean), combine butter, sugar, baking powder, and salt. Mix at low speed to moisten, then increase speed to medium and beat until fluffy, pale ivory, and soft, about 5 minutes.

4. Meanwhile, whisk egg whites, cream, and vanilla in a glass measuring cup until homogeneous. With the mixer still running, add liquid mixture in 4 or 5 additions, pausing to scrape bowl and beater about halfway through.

5. Decrease mixer to low speed, sprinkle in cake flour, and continue mixing to form a soft dough. Fold batter once or twice with a flexible spatula to make sure it's well mixed from the bottom up.

6. Using a 2-tablespoon cookie scoop, divide dough into 24 level portions and carefully drop onto 2 parchment-lined aluminum half sheet pans, leaving ample space between. Misshapen scoops lead to irregular form so rinse scoop in hot water if needed.

7. Bake until puffed and pale overall, but just barely golden around the very edges, about 15 minutes. Cool directly on sheet pans until no trace of warmth remains, about 15 minutes longer.

8: Working with one at a time, dollop a shy tablespoon of frosting (⅜ ounce; 10g) over each cookie, spread into an even layer with a palette knife, and decorate. Let cookies stand at room temperature until frosting forms a crust, then transfer to an airtight container with a sheet of wax paper between each layer. Store up to 3 days at room temperature.

NOTE : Do not substitute cake flour