• Mix the flour, baking powder, cinnamon, nutmeg, and salt in a medium-sized bowl.
• Cream the butter and sugar in the bowl of a stand mixer with the paddle attachment until it is light and fluffy.
• Add the egg and rum extract to the butter-sugar mixture and mix until combined.
• Add half the flour mixture with the mixer off, then when combined, add the remaining flour.
• Transfer the cookie dough to a large sheet of plastic wrap and form it into a disc. Wrap it tightly in plastic wrap and refrigerate for at least 2 hours or until quite cold and firm.
• Preheat the oven to 375-F, and 2 baking sheets with parchment paper.
• Lightly flour a clean work surface, and dust the rolling pin with flour, too.
• Divide the cookie dough in half and roll it out quite thin - about 1/8th of an inch. Cut the cookies with your favorite cookie cutters and transfer them to the lined baking sheet.
• Bake the cookies for about 7 minutes or until they are just lightly brown around the edges.
• Let cool for 10 minutes on the cookie sheet before transferring them to a cooling rack.
• Decorate and enjoy!

To make the Royal Icing

• Add the powdered sugar and meringue powder to the bowl of a stand mixer with the whisk attachment or into a medium size bowl with a hand mixer.
• Add 3 tablespoons of water to the icing sugar mixture and beat well, adding 1 tablespoon of water at a time until the icing is smooth and fluid but not too runny.