Preparation for Sugar Cookies

1. In a large bowl, whisk together flour, baking powder, salt, and nutmeg.
2. With an electric mixer, cream together butter and sugar until light and fluffy. Lower speed to beat in egg, vanilla, and cognac. With mixer all the way on low, add the dry ingredient mixture slowly and stir until combined.
3. Divide dough in half and flatten roughly into 1-inch thick disks. Wrap in plastic and freeze for 20 minutes if baking immediately. Alternatively, you can chill in the fridge for a few days or freeze for a few months.
4. Preheat oven to 325°F. Line baking sheets with parchment. Remove one portion of dough from the freezer and let stand for 5 to 10 minutes until pliable.
5. On a lightly floured surface, roll out to ⅛-inch thick, dusting your rolling pin if it starts to stick.
6. Cut dough into shapes using cutters, the open end of a drinking glass, or, as I often do, trace and cut shapes out of thin cardboard and cut the dough around them with the tip of a sharp knife.
7. Using a floured spatula, transfer to baking sheets. Repeat with remaining scraps of dough.
8. Bake at 325°F for 8 to 15 minutes, depending on size. Check halfway and turn the baking sheet if they’re cooking unevenly. You want slightly golden edges and a light, soft center. Your nose will likely tell you when they’re done.
9. Cool on wire cooling racks completely before glazing.

Preparation for Evergreen Icing

1. Collect 3 to 5 hand-sized branch ends of fir or spruce.
2. Snip the needles off the branches into a bowl until you have 2 to 3 tablespoons worth.
3. Grind needles in an electric spice grinder or with a mortar and pestle until finely ground or pulverized.
4. Scrape the ground pulp out of the grinder or mortar into a small bowl.
5. Add half of the confectioners’ sugar a little at a time and mash with the back of a spoon to mix with the ground needles.
6. When you have added half of the sugar and have an evenly mixed paste, stir in your cream and mix completely.
7. Pour and press this mixture through a fine sieve into a small bowl to screen out the bigger bits of balsam pulp.
8. Stir in the rest of your confectioners' sugar bit by bit until you have the consistency you like. If you’re going to paint or pipe it on for more detailed decoration, you’ll want it thick with more sugar. If you want to drizzle or spoon it on, less sugar. I usually just use the spoon I mixed the glaze with. I usually fully glaze half the batch with icing for full flavor, and the other half, I’ll dust with powdered sugar and top that with a light drizzle of glaze for a more subtle flavor.