01 - Whisk together flour, baking powder, and salt in a medium bowl. Set aside for later use.
02 - Beat butter and sugar in a large bowl until light and fluffy, approximately 2-3 minutes.
03 - Add egg and vanilla extract to the butter mixture, mixing until fully incorporated.
04 - Gradually add dry ingredients to the wet mixture, mixing just until the dough comes together. Avoid overmixing.
05 - Divide dough in half, shape into discs, wrap in plastic wrap, and refrigerate for 30 minutes.
06 - Preheat oven to 350°F and line baking sheets with parchment paper.
07 - On a lightly floured surface, roll one dough disc at a time to 1/4-inch thickness. Cut out star or round shapes using cookie cutters.
08 - Place cut cookies on prepared baking sheets, leaving 1 inch of space between each cookie.
09 - Bake for 9-11 minutes until edges are just golden. Cool on baking sheet for 5 minutes before transferring to a wire rack to cool completely.
10 - Mix powdered sugar, 2 tablespoons milk, corn syrup, and vanilla extract until smooth. Adjust consistency with additional milk if needed to achieve thick but pourable texture.
11 - Divide icing between two bowls. Tint one bowl deep blue and the other black. Gently swirl both colors together in a shallow dish without fully mixing.
12 - Dip cooled cookies face-down into the marbled icing. Immediately sprinkle with edible stars while icing is wet. Allow to set for at least 30 minutes.