1.     Prepare the Dough: In a large mixing bowl, cream together the softened butter and sugar until light and fluffy. Beat in the eggs one at a time, followed by the vanilla extract. In a separate bowl, whisk together the flour, baking powder, and salt. Gradually add the dry ingredients to the wet ingredients, mixing on low speed until just combined. Do not over mix the dough. Wrap the dough in plastic wrap and chill in the refrigerator for at least one hour.

2.     Bake the Cookies: Preheat oven to 350°F (175°C). On a lightly floured surface, roll out the dough to about ¼ inch thickness. Use dinosaur cookie cutters to cut out cookies. Place cookies on a baking sheet lined with parchment paper, and leave space between them. Bake for 8-10 minutes, or until the edges are lightly golden. Let them cool on the baking sheet for a few minutes before transferring them to a wire rack to cool completely.

3.     Prepare the Icing: While the cookies cool, prepare your royal icing. In a mixing bowl, combine the powdered sugar, meringue powder, and water. Beat until it forms a stiff, glossy icing. Add food coloring. Place the icing into piping bags with your favorite tips.

4.     Decorate: Once the cookies are completely cool, decorate them with royal icing, sprinkles, markers, or other toppings, as desired. Let the icing dry completely before serving or storing.