In a medium bowl, whisk together the all-purpose flour, baking powder, and salt.
In a large bowl, cream the softened butter and granulated sugar together until light and fluffy.
Beat in the egg and alcohol-free vanilla flavoring until well combined.
Gradually blend the dry flour mixture into the wet ingredients until a firm dough forms.
Divide the dough into two portions, wrap tightly, and chill in the refrigerator for at least 1 hour.
Preheat your oven to 350 degrees F (175 degrees C) and line baking sheets with parchment paper.
Roll out the chilled dough on a lightly floured surface to about 1/4-inch thickness.
Cut out cookies using Class of 2026 number cutters and graduation cap cookie cutters, then transfer them to the baking sheets.
Bake for 10 to 12 minutes until the edges are just barely golden brown, then let the cookies cool completely on wire racks.
To prepare the royal icing, beat the confectioners' sugar, meringue powder, and warm water on medium-high speed until stiff glossy peaks form.
Divide the icing into separate bowls and mix in your edible food coloring to match the graduate's school colors.
Decorate the cooled cookies using flooding techniques or royal icing transfers for precise 2026 lettering, and finish with sanding sugar as desired.