FOR COOKIES:
1. In a medium bowl, combine flour and salt; set aside. 
2. In a large bowl, or bowl of a stand mixer with whisk attachment cream butter and confectioners sugar until well blended; about 2 minutes.  Add egg and emulsion.  Stir in flour mixture until dough just comes together.
3. Divide dough in half, roll each half between waxed paper to 1/4 inch thickness; refrigerate or freeze until firm.
4. Remove one disk of dough from refrigerator and cut into desired shapes, adding no additional flour. If dough becomes too sticky to cut, chill until firm again. Place cut-out dough on cookie sheet and chill for 10 minutes.
5. Bake in a preheated 350°F. oven for 8–10 minutes or until edges just begin to brown. Repeat with remaining dough.  Cool completely before frosting.

FOR ICING:
1. In a medium bowl or bowl of a stand mixer, combine confectioners sugar and meringue powder. </li>
2. With mixer on low, add extract, then slowly add about 1/2 cup of the water. Continue adding water until icing is smooth and slightly runny (it may not be necessary to add all of the water).  Before all of the water is used, test on a cookie to determine how the icing spreads - the icing should smoothly flood the cookie without leaving any "frosting" lines. Color with liquid or gel food coloring as desired. Keep icing covered when not in use to prevent a crust from forming.

Makes about 2 dozen medium-sized cookies<br>