In a large mixing bowl, cream together the butter and sugar until light and fluffy. Beat in the eggs one at a time, then stir in the vanilla. Combine flour, baking powder, and salt; gradually add to the creamed mixture. Wrap the dough in plastic wrap and refrigerate for at least 1 hour.

Preheat the oven to 350°F. Roll out the dough on a floured surface to 1/4 inch thick. Use star-shaped cookie cutters to cut out shapes and place them on a prepared baking sheet.

Bake in the preheated oven for 10-12 minutes or until the edges are lightly golden. Remove from the oven and cool on the baking sheet for 5 minutes before transferring to wire racks to cool completely.

In a medium bowl, beat the egg whites until foamy. Gradually add powdered sugar and lemon juice until the icing is smooth and glossy. Divide into bowls to add food coloring if desired.

Pipe or spread the icing onto the cooled cookies. Sprinkle with edible gold dust or sprinkles. Allow the icing to set completely before serving or storing.

Arrange cookies on a festive platter or serve alongside warm beverages for a delightful treat.

Keep cookies in an airtight container at room temperature for up to 1 week or freeze for longer storage.