Cream together 1 cup of softened butter and 1 cup of granulated sugar until light and fluffy, about 2-3 minutes.

Add in 2 eggs and 1 teaspoon of vanilla extract, mixing until well combined.

Gradually incorporate 3 cups of all-purpose flour and 1 teaspoon of baking powder until a soft dough forms.

Chill the dough in the refrigerator for about 1 hour.

Preheat your oven to 350°F (175°C). Roll out the dough to a thickness of about ¼ inch.

Use cookie cutters to create shapes and chill again for 15 minutes.

Bake for 12-15 minutes until edges are lightly golden; cool completely.

Prepare royal icing by mixing 2 cups of sifted powdered sugar with 2 tablespoons of meringue powder and enough lukewarm water.

Apply a base coat on each cookie and let dry for at least 4 hours.

Adhere floral wafer paper and apply gold luster dust mixed with vodka.