Preheat oven to 400° F. Line baking sheets with parchment paper and set aside.

In a bowl, whisk together the flour, baking powder, salt. Set aside.

In a large bowl, combine softened butter and confectioners’ sugar using a hand mixer. Beat until light and fluffy, about 1 to 2 minutes. Add the egg and vanilla, and beat until thoroughly incorporated, about 30 seconds. Scrape down sides as necessary.

With mixer on low, slowly add flour mixture to the bowl. The dough is ready when most of it sticks to the paddle. When touched, it has a little give, but does not stick to fingers. If it's too sticky, add more flour, 1 tablespoon at a time.

Flour the work surface and roll dough to about 1/4-inch thick, using flour for dusting as necessary. Use a 2 ½ to 3 inch circle cookie cutter to cut cookies and place on prepared baking sheet. Gather scraps and re-roll dough when necessary. If baking in a warmer climate, chill cookies for 20 minutes before baking.

Bake for 7 to 8 minutes, rotating halfway through. Allow cookies to cool on baking sheet for 2 minutes, then transfer to wire rack to cool completely. Prepare icing.

Place the meringue powder and 5 tablespoons water in a large mixing bowl, and whip with the whisk attachment until foamy, about 3 minutes.

Set aside ¼ cup icing in a small bowl. Cover the bowl with a wet paper towel so the icing doesn’t dry out.

Transfer remaining icing to a large icing bag with a round tip. Outline the cookies, then flood them with white icing. Use a toothpick if needed to spread the icing into any bare spots. Let the cookies dry completely (this could take a few hours).

When ready to add the string of lights, add black food gel to the bowl with remaining ¼ cup icing. Stir until combined, then transfer to an icing bags fitted with a small round tip (I used Wilton #2).

After the icing on the cookies is dry, use the black remaining icing to add a string of lights. Immediately add the chocolate-covered sunflower seeds as the lights. If using mini m&m’s, turn them on their sides so they look more like lights. Dry completely.