➊ Make the dough:
In a mixing bowl, cream the butter and sugar until light and fluffy. Add egg and vanilla; mix until well combined. In another bowl, whisk flour, baking powder, and salt. Gradually add dry ingredients to the wet mixture until dough forms.

➋ Chill the dough:
Form dough into a disk, wrap in plastic, and refrigerate for at least 30–60 minutes to firm up.

➌ Cut the letters:
Roll out chilled dough to about 1/4 inch thick on a lightly floured surface. Use a printed stencil or letter cookie cutter to cut out your desired shape. Transfer to a parchment-lined baking sheet.

➍ Bake:
Preheat oven to 350°F (175°C). Bake letters for 10–14 minutes or until the edges are just lightly golden. Cool completely on the pan.

➎ Make the frosting:
Beat butter until smooth. Gradually add powdered sugar, then vanilla. Add heavy cream until desired piping consistency is reached. Spoon into a piping bag.

➏ Assemble:
Place one cookie letter on your serving board. Pipe dots or swirls of frosting on top. Gently place the second cookie letter over the first and repeat the frosting design.

➐ Decorate:
Add fruit, macarons, chocolates, or decorations to match your occasion. Chill for 15 minutes before serving for best results.