Sugar Cookie Trees

In large bowl, beat butter with electric mixer on medium speed until creamy. Gradually add granulated sugar; beat well. Add eggs and vanilla; mix well.

On low speed, gradually add flour, baking powder and salt; beat just until blended. Beat in food color. Cover and chill dough 2 hours or until firm.

Heat oven to 350°F. On lightly floured surface, roll out dough to 1/4-inch thickness. With floured 3-inch or 5-inch tree-shaped cookie cutter, cut out 30 trees, rerolling trimmings if needed. Trim bottoms of trees straight across to cut off trunks. On ungreased cookie sheets, place cutouts 1 inch apart.

Bake 10 to 12 minutes or until set but not browned. Immediately cut half of the cookies in half vertically; cool cookies on cookie sheets 2 minutes. Remove from cookie sheets to cooling racks. Cool completely, about 30 minutes.

With icing, adhere 2 cookie halves at right angles on opposite sides of the center of each whole cookie. Use icing to decorate cookie trees with star and snowflake candies and nonpareils. Sprinkle with sanding sugar.