Start by sifting All-Purpose Flour (2 1/2 cup), Corn Starch (6 tablespoon), and Baking Powder (1 teaspoon) together in a large bowl. Add Salt (1/2 teaspoon) and whisk all the ingredients together. Set aside.
In a bowl with a stand mixer add the Butter (12 tablespoon) and Granulated Sugar (1 cup). Cream ingredients together.
Add in the Egg (2) and mix until eggs are combined into the mixture.
Add in Vanilla Extract (1/2 teaspoon) and continue to mix. Stop to scrape the sides and then continue to mix.
Add half of the dry mixture to the wet ingredients and mix until combined. Add the other half of the dry mixture and continue to mix until everything is incorporated.
On a flat surface spread some flour lightly. Place the mixture on top of the flat surface and using your hands knead it just enough to pull the dough together. Cover it with plastic wrap and chill it for about 30 minutes in the fridge.
Lightly flour your surface and place the dough on top. With a rolling pin, roll the cookie dough out. If it begins to crack use your hands to bring it back together. Continue to roll with the pin until 1/4 inch thick.
Using a cookie cutter cut out the cookies. Place cookies on a tray lined with parchment paper.
Preheat oven at 400 degrees F (200 degrees C).
Place tray in oven and bake for 6 to 8 minutes.
Once done, remove tray from oven and place on wire rack to let cookies cool in the pan and complete the cooking process.
While the cookies are cooling, add Powdered Confectioners Sugar (1 cup), Vanilla Extract (1 teaspoon), Water (3 teaspoon) and Corn Syrup (2 teaspoon). Mix all the ingredients together. Slowly add more water 1/2 teaspoon at a time if needed.
Fill a piping back with the frosting and frost the cookies to your liking. Using an airbrush machine, color the cookies once the frosting has dried.