In a large bowl, cream together the softened butter and granulated sugar for 2-3 minutes until pale and fluffy. This creates air pockets for ideal cookie texture.

Add the egg and vanilla extract to the butter mixture and beat until smooth and well combined.

In a separate bowl, whisk together the flour, baking powder, and salt.

Gradually add the dry ingredients to the butter mixture on low speed, mixing just until a soft dough forms. Be careful not to overmix.

Divide the dough into two discs approximately 1-inch thick. Wrap each disc in plastic wrap and refrigerate for at least 1 hour, preferably 2 hours.

When ready to bake, preheat oven to 350°F (175°C) and line baking sheets with parchment paper.

Working with one disc at a time, roll the dough on lightly floured parchment paper to ¼-inch thickness. Cut out snowflake shapes with cookie cutters.

Transfer cut cookies to prepared baking sheets, then place in the freezer for 10 minutes before baking. This helps the cookies maintain their intricate shapes.

Bake for 8-10 minutes, until the edges are set and the tops lose their raw shine but remain pale.

Allow cookies to cool on the baking sheet for 5 minutes before transferring to a wire rack to cool completely.

For the maple icing: In a medium bowl, combine powdered sugar, maple syrup, and a pinch of salt. Add milk a little at a time until you reach a 15-second consistency (where a ribbon of icing disappears back into the mixture in about 15 seconds).

Decorate cooled cookies by piping outlines and flooding centers with the maple icing. Add sprinkles if desired while the icing is still wet.

Allow the iced cookies to dry uncovered for 2-4 hours until the surface is completely set and matte.