Cream the soft butter with the sugar until the combination is smooth not grainy to the touch in a mixing bowl.

Sift the four, baking powder, and salt together.

Add the dry mixture to the wet mixture.

Continue mixing to make sure all ingredients are thoroughly blended.

Make the dough into a ball, wrap it in cling wrap completely covering the entire dough ball.

Put in the refrigerator for about 6 hours or overnight. Check to see if the dough is firm.

Preheat oven to 325 degrees.

Pull the cookie dough out of the refrigerator and sit it out to soften up a bit.

Roll the dough out on the cutting board and using the cookie cutter begin to make your cookies.

Line the cookie sheet with parchment paper.

Using a metal spatula move the cut cookies to the parchment lined cookie sheet.

Bake at 325 degrees for 8 minutes. Check to see if the cookies are thoroughly baked.

Combine all ingredients in a mixing bowl mixing on medium speed for 4 minutes. (except your food coloring)

If icing is not stiff enough add 1/4 C powder sugar.

Divide the icing into 3 equal bowls.

The first bowl of icing remains white.

The second bowl of icing, add several drops of red gel food coloring. Stir to mix.

In the third bowl, add several drops of blue into the icing and mix.

Spoon each color of icing into individual frosting bags with a #2 tips. Twist the open end of the bag to push the icing to the tip.

Squeeze the majority of the icing into a bowl then add 1 tsp of water to this icing and stir to mix the water and icing together.

Using a edible marker, draw on Captain America shield onto the circle cookie.

Using the white icing, fill in the star and one of the rings.

Wait 10 minutes

Using the red icing, fill in the rest of the rings.

Using the blue icing, fill in the circle around the star.

Let dry for 4 hours before enjoying!