1-First Step: Gather all tools and ingredients for this Christmas tree sugar cookies recipe. Soften 1 cup unsalted butter at room temperature. Measure 1 cup granulated sugar, 1 large egg, 2 tsp vanilla extract, 2 ½ cups all-purpose flour, 1 tsp baking powder, and ½ tsp salt. Have a tree-shaped cookie cutter ready. This setup keeps things smooth for busy home cooks.

2-Second Step: In a large bowl, cream butter and sugar until fluffy, about 3 minutes with a mixer. Add the egg and vanilla, beating until combined. In another bowl, whisk dry ingredients: flour, baking powder, and salt. Gradually mix dry into wet until a dough forms. For vegan adaptation, use flax egg here.

3-Third Step: Wrap dough in plastic and chill 1-2 hours. Chilling prevents spreading for crisp tree cookies. This step suits gluten-free flour too, as it firms up the mix.

4-Fourth Step: Preheat oven to 350°F. Dust surface and rolling pin with flour or powdered sugar. Roll dough to ¼-inch thick evenly. Dip tree cutter in flour, press straight down without twisting for clean edges. Place on parchment-lined sheets, 2 inches apart. Re-chill scraps 15 minutes before re-rolling. This ensures professional-looking easy Christmas tree cookies.

5-Fifth Step: Bake 8-10 minutes until edges turn lightly golden. Cool on sheet 5 minutes, then transfer to wire rack. Yields 24-30 Christmas cookies. Avoid overbaking for soft sugar cookies recipe texture.

6-Sixth Step: Mix 3 cups powdered sugar, 2 tbsp meringue powder, and ¼ cup water until smooth. Tint green with gel coloring. For low-calorie, thin with less sugar. Use #2 tip for outlines, #3 for flooding.

7-Final Step: Pipe green base layer, dry 30 minutes. Add brown chocolate icing trunk, red/yellow dots for ornaments, white garland. Sprinkle sanding sugar wet. Dry flat 4-6 hours. Thin icing with water for smooth finish on decorated Christmas tree cookies. Store as noted below.