Preheat oven to 400 degrees F. Line 2 or 3 baking sheets with parchment paper; set aside.

In the bowl of a stand mixer, cream together the butter and confectioners' sugar together with the paddle attachment until light and fluffy, about 2 minutes. Add in the egg, beating well and scraping down the sides of the bowl if needed, followed by the vanilla extract and lemon zest (or almond extract, if using), beating well. Lastly, add in the baking powder, salt, and flour and mix on low speed until a soft dough has formed and everything is incorporated.

On a clean, flat work surface, add some confectioners' sugar - about a Tablespoon or two. (I like using confectioners' sugar to roll out dough over flour because it doesn't leave a floury taste, however, flour may be used). Add half of the dough and roll out with a rolling pin until it reaches about 1/4 inch thickness.

Using your favorite cookie cutters, begin cutting shapes out of the dough and place 1" apart (2" apart if using larger cutters) on the prepared baking sheets.

Bake for 8-10 minutes for miniature cookies, 10-12 minutes for larger cookies, rotating pans halfway through baking time to ensure even baking for both pans. Cool on the baking sheets for about 10 minutes, then transfer to a wire rack to finish cooling completely. Repeat recipe with remaining dough until all the cookies are baked.

For the royal icing glaze: In a medium bowl, whisk together the warm water, corn syrup, vanilla extract and confectioners' sugar until a smooth glaze comes together. It should be thick but still pourable. If desired, divide the glaze among smaller bowls and tint each bowl a different color.

For the most low-maintenance cookie ever, dunk the top side of the cookie face-down into the glaze, allowing excess to drip off. Return to the wire rack and leave plain or top with sprinkles, as I recommend. Allow the glaze to set completely - about 20 minutes - before stacking, packing or serving.