Add the salt and baking powder. Mix well and set aside.

In the same bowl using a hand mixer on low speed, add the eggs and vanilla. Beat until well incorporated.

With the hand mixer still on low speed, gradually add the dry ingredients to the wet ingredients.

When the dough forms, it should be soft, not sticky. If the dough is sticky, add more flour 1 tablespoon at a time until the proper consistency is achieved.

Split the dough into two equal portions. Roll each portion into a large ball and then flatten each ball into a disc shape. Wrap each disc tightly in plastic wrap and place in the refrigerator for at least two hours.

Longer, or overnight, is better. If chilling longer than 2 hours, place the wrapped dough into zip-top bags for safekeeping in the refrigerator.

Once the refrigeration process is complete and you're ready to bake, preheat the oven to 375°F.

Line 2-4 baking sheets with parchment paper and set aside.

Pull out one disc of dough at a time (this will keep the other one cold while you work).

On a lightly floured surface, roll the dough into a ¼" thick slab. Cookies that are rolled too thin will be crunchy and cracker-like.

Cut-out your cookie shapes using your cutter of choice and place each cookie on a parchment-lined baking sheet.

Once all shapes have been cut, ball up the scrap dough and re-roll again. Do this up to a third time, after that, the dough gets too warm and can become tacky or may spread in the oven. You can re-refrigerate if needed.

Bake the cookies for 7-9 minutes or until set. The color should remain light. A little golden color is OK, but a darker cookie will result in a crispier cookie.

After removing from the oven, let the cookies sit on the baking tray for 1-2 minutes. You can then move the cookies to a cooling rack with a thin, wide spatula.

Allow the cookies to cool completely before frosting.

As noted in the content above, you will want to make two batches of icing: one for the borders and one for the filling.

For the border icing: mix together 1½ cups powdered sugar and 1½-2 tablespoons of water or milk.

For the filler icing: mix together 1½ cups powdered sugar and 2-3 tablespoons of water or milk.

If using, add in the vanilla or lemon extract, corn syrup and salt.

Color the icing with your desired food coloring of choice.

Add the icing to a squeeze bottle for easy dispensing.

Frost the borders first and allow to dry slightly before filling in the center with the colored filling.