Cookies
1 cup butter, softened
1 1/4 cups sugar
2 eggs
2 teaspoons vanilla extract
3 1/2 cups all-purpose flour
2 teaspoons baking powder
Green gel or paste food coloring

Frosting
4 1/2 cups confectioners' sugar
1/2 cup warm water
3 tablespoons meringue powder
1 teaspoon vanilla extract
1/2 teaspoon cream of tartar
Green gel or paste food coloring
Assorted decorating sprinkles and white edible glitter

What to Do
1. In a large mixing bowl, cream butter and sugar. Add eggs, one at a time, beating well after each addition. Beat in vanilla. Combine flour and baking powder; gradually add to creamed mixture. Divide dough in half.

2. Tint half of the dough green; knead well to distribute color evenly. Leave remaining dough white. Cover and refrigerate for 1 hour or until easy to handle.

3. On a lightly floured surface, roll out each portion of dough to 1/8-inch thickness. Use tree-shaped cookie cutters with identical shapes, measuring 2 1/2 inches, 3 inches, 4 inches, and 4 1/2 inches. Cut out an even number of cookies with each size cookie cutter. Place 1 inch apart on ungreased baking sheets.

4. Bake at 350°F for 8-10 minutes or until golden brown. Immediately cut half of each size tree cookies in half from top to bottom. If tree cookie cutters have trunks, trim trunks off trees, creating a flat base. Remove to wire racks to cool.

5. For frosting, combine the confectioners' sugar, water, meringue powder, vanilla and cream of tartar in a large mixing bowl. Beat on high speed for 8-10 minutes or until stiff peaks form. Divide frosting in half. Tint half of the frosting green; leave remaining frosting white.

6. Cover frosting with damp paper towels or plastic wrap between uses.