I love all the creative ways you can decorate a simple sugar cookie. By using Royal icing you can design your own masterpiece..
Bake your favorite sugar cookie recipe
4 Cups Powdered Sugar
3-4 Tablespoons cold water
3 Tablespoons Meringue power - you can find this at specialty stores such as Micheal's. I think Walmart may ever carry it.
I divide the icing into small bowls about 1/2 cup in each. Add a few drops of food coloring mix well so you don't get streaks. You may have to more drops until you get the color you want.
I use disposable piping bags with a #3 tip but you can use what you are comfortable with. Just snipping a small hole in the piping bag will do.
Another take on the sugar cookie cut out. Chocolate filled Hearts.