To prepare the cookies:

1. In a large bowl, combine flour, baking powder and salt.
2. In another large bowl, cream the sugar and butter.
3. Add egg and vanilla, mixing until light and fluffy.
4. Blend the flour mixture into the creamed mixture.
5. Form dough into a disc, wrap in plastic wrap, and refrigerate for 30 minutes.
6. Heat oven to 350 degrees F.
7. Line a baking sheet with parchment paper.
8. Roll dough to 1/4-inch thickness between two sheets of wax paper to prevent sticking.
9. Cut dough into 2-inch cookies.
10. Bake cookies until edges are light brown, about 10-12 minutes.
11. Allow cookies to cool completely.

To prepare the icing:

1. In a stand mixer with a whisk attachment, combine sugar, meringue powder, almond and vanilla extracts.
2. Add water until desired icing consistency is met.
3. Add food coloring tint until desired icing color is met.

To assemble the cookies:

1. Ice each cookie and let icing harden, about 30 minutes.
2. Use the gel tube to pipe black icing into the distinctive smiley face design.