Martha Stewart's Sugar Cookies

Bahan-bahan (36 porsi)

• 2 cups (4 sticks) unsalted butter, (at room temperature)
• 3 cups granulated white sugar
• 2 large eggs
• 1 teaspoon vanilla extract
• 1½ teaspoons salt
• 5 cups all purpose flour, (plus more for dusting)
• 16 ounces powdered sugar
• 5 tablespoons meringue powder
• 1/2 cup water
• liquid or gel paste food coloring ((optional))