Whisk one 1-pound box confectioners' sugar and 2 tablespoons meringue powder in a large bowl. Let cool 5 minutes on the baking sheets, then transfer to racks to cool completely before icing. Bake, switching the pans halfway through, until the cookies are slightly puffed and just golden, 13 to 15 minutes.
Position racks in the upper and lower thirds of the oven and preheat to 350 degrees F. (If the dough becomes too soft as you work, return to the refrigerator until firm.) Gather the scraps and refrigerate until firm reroll once to cut out more cookies. Cut out shapes with 2-to-4-inch cookie cutters arrange 2 inches apart on the prepared baking sheets. Working with 1 disk at a time, roll out the dough on a floured surface, dusting with flour as needed, until about 1/8 inch thick. Line 2 baking sheets with parchment paper. (The dough can be frozen for up to 1 month thaw overnight in the refrigerator before rolling.) Wrap and refrigerate until firm, at least 1 hour. Divide between 2 pieces of plastic wrap shape into disks. Reduce the mixer speed to low and beat in the flour mixture in 2 batches until just incorporated. Add the egg and vanilla and beat until incorporated. Beat the butter and sugar in a large bowl with a mixer on medium-high speed until light and fluffy, about 5 minutes. Sift the cake flour, baking powder and salt onto a piece of parchment paper or into a medium bowl set aside.
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