Mix together flour, baking powder and salt and set aside

In a separate bowl beat together butter and sugar until smooth and cream and then add in the egg and maple extract

Slowly add in the dry ingredients until dough is formed. If the dough is too soft and sticky you can add more flour to achieve the consistency needed .

Roll the dough out onto parchment paper (approximately 1/4 inch thick), place on a baking sheet and refrigerate for one hour

Preheat the oven to 350º

Once the dough is properly chilled, use a cookie cutter to cut your preferred shapes. Re-roll the leftover dough and continue cutting shapes until all dough is used up.

Place cookie shapes onto a baking sheet lined with parchment paper and bake for 10-12 minutes or until the edges are slightly browned

Allow the cookies to cool completely before decorating.

Using a hand or stand mixer beat all ingredients together until icing consistency is reached. Use a spoon to test the consistency. Royal icing should drizzle down and smooth out. If the consistency is too thick add more water and if it's too thin add more confectioner sugar.

If you are using multiple colors to decorate your cookies, divide your icing into separate bowls and use food coloring to achieve the desired icing color.

Put your icing into piping bags fitted with the desired tip and have fun decorating .