To a mixing bowl - add powdered sugar and butter.Whisk well until creamy.
Add vanilla essence and egg.Whisk well. It will look like curdling, do not panic but keep whisking.
After few mins, it will become creamy, gather together.Place a sieve over the mixing bowl - add wheat flour.
Add baking powder and salt.Sieve well to the mixing bowl.
Gather together to form a soft dough.Cling wrap it and refrigerate it.The dough will be soft so refrigerate atleast for a hour then use it. It keeps well atleast for a week.
Cling wrap and refrigerate it.
Refrigerate it for atleast an hour.Roll between butter paper to avoid sticking.Roll it to 1/4 inch thickness, take your favorite cookie cutter.
Cut shapes using the cutter.
Arrange it in baking tray lined with butter paper.Bake in preheated oven at 180 deg C for 10-12 mins or until the edges start to turn golden brown.Let the cookies cool down completely.Prepare the chocolate glaze and keep it ready.
Take a cookie and dip it in.You can make icing cone and draw too.I made it simple by just dipping in chocolate glaze.
Let it cool down then store.