Combine the flour and baking powder in a separate bowl and set aside. Cream the sugar and butter in your stand or hand held mixer then add the egg and extracts. Gradually add the flour mixture and beat until just combined, making sure to scrape down the sides of the bowl, especially the bottom.
Knead dough together with hands as it will be crumbly and prepare for rolling. Roll dough onto floured surface and cut into your desired shapes. Place cookies on baking sheets lined with parchment paper and freeze for about 5 minutes. Bake at 350 for about 10 to 12 minutes. Let sit a few minutes on the sheet, then transfer to cooling rack.
Using Wilton’s white candy melts, melt candy in intervals of 30 seconds (mixing between each interval) until melted and pour into a pastry bag with a 2 inch tip. Create a snowflake design on each cookie and set aside to dry. Pour about a cup of water into a dish and mix in meringue powder. Using a paintbrush, paint water mixture onto cookie where you want sprinkles to stick. Pour on sprinkles and shake off excess. Enjoy!