Soft and Sweet Frosted Sugar Cookies

1. Prepare the Frosting

In a stand mixer fitted with the paddle attachment, combine the powdered sugar, kosher salt, heavy cream, and vanilla extract. Begin mixing on low speed to avoid a cloud of sugar, then increase the speed until the mixture is smooth and creamy, about 5 minutes. Cover the frosting with plastic wrap and set it aside.

2. Preheat the Oven

Adjust your oven rack to the middle position and preheat the oven to 350°F (180°C).

3. Prepare the Cookie Dough

In the same stand mixer, cream together the butter, sugar, baking powder, and kosher salt. Mix on medium speed until the mixture turns fluffy and a pale ivory color, which takes about 5 minutes.

4. Mix Liquid Ingredients

In a separate glass measuring cup, whisk together the egg whites, heavy cream, and vanilla extract until well combined.

5. Combine Wet and Dry Ingredients

Gradually add the liquid mixture to the butter and sugar base in about 4-5 additions, mixing continuously to ensure everything is well incorporated.

6. Add Bleached Cake Flour

Reduce the mixer speed to low and slowly sprinkle in the bleached cake flour. Mix just until the dough comes together, then use a flexible spatula to ensure there are no flour pockets left.

7. Portion and Arrange Dough

Using a 2-tablespoon cookie scoop, portion the dough into 24 equal balls and arrange them on parchment-lined aluminum half sheet pans. Make sure to space them about 2 ½ inches apart.

8. Bake the Cookies

Bake the cookies in the preheated oven for 15 minutes, or until they are puffed and pale with barely golden edges.

9. Cool the Cookies

Allow the cookies to cool directly on the sheet pans for about 15 minutes.

10. Decorate the Cookies

Once the cookies are cool, it's time to decorate. If desired, tint the frosting with food coloring. Dollop a generous amount of frosting onto each cookie and spread it evenly with a palette knife or butter knife. Add sprinkles or nonpareils if you wish.

11. Store the Cookies

Let the frosting set until it forms a crust, then transfer the cookies to an airtight container, layering them with sheets of wax paper. Store at room temperature for up to 3 days.