Preheat the oven to 350°F and prepare a baking sheet by lining it with parchment paper.
Whisk together dry ingredients: flour, baking powder, and salt and set aside.
Then, in a large mixing bowl, blend the butter and sugar using an electric hand mixer until creamy and light.
Add in the egg and lemon extract and mix well.
Slowly add dry ingredients and mix until well combined. The dough may be a little crumbly.
Sprinkle your work surface with powdered sugar or flour. Then, form the dough into a ball and roll it out to ¼ inch thickness. I love this adjustable rolling pin to get an even thickness.
Use a bunny cookie cutter to create shapes and carefully transfer shaped cookies to the baking sheet.
A flat spatula is recommended to help the cookies maintain their shape.
Bake cookies for 7 to 9 minutes. Do not brown the cookies.
Then, allow cookies to cool out of the oven for another 20 minutes on the baking sheet before carefully removing to a cooling rack.
How to Make Royal Icing
Add powdered sugar and meringue powder in a medium mixing bowl and slowly blend the two ingredients together with a whisk.
Slowly add 3 tablespoons of water and beat with an electric mixer for 7 to 10 minutes or until the icing is smooth and fluffy.
You can add additional water a little at a time if a thinner consistency is desired.
Place cookies on a wire rack and using a piping bag, frost each cookie.
Before the icing dries, sprinkle cookies with sanding sugar and gently press a mini marshmallow on each cookie for the tail.
Notes
Allow icing to dry before storing. Store cookies in an airtight container between layers of parchment paper for best results. They should stay fresh on the counter for 3-5 days if stored properly.If you don't want to make royal icing, here's a little trick you can try. Remove the lid and aluminum seal from a store-bought tub of vanilla frosting and place it in the microwave for 1 minute. Stir well and transfer to a piping bag. Then frost cookies as desired. Finish with the additional toppings and enjoy!