To Make the Cookies:

1. Preheat oven to 350°F.
2. Combine all dry ingredients and mix until blended.
3. Add butter and wet ingredients and mix with a hand mixer on low until combined.
4. Roll the dough with a rolling pin (or in my case a glass canister) until the dough is approximately 1/4-inch thick.
5. Cut the dough out with cookie cutters in your desired shape.
6. Freeze the dough for thirty minutes and remove it carefully with a spatula.
7. Bake cookies for eight minutes until they have risen. Let them cool, using a wire rack if available.
8. Ice when cooled.

To Make the Icing:

1. Add all ingredients to a pot on the stove and mix.
2. Turn the stove to medium-high and boil for one minute.
3. Let it sit for ten minutes.
4. Then mix in the pot with a hand mixer for 3 minutes.
5. Use immediately.