Preheat the oven to 325 degrees Fahrenheit.

Beat together the butter with the sugar with a hand held mixer or stand up mixer until creamy and combined.

Add in the egg and vanilla extract and mix until combined.

In a separate bowl, whisk together the flour, baking powder and salt.

Slow stir the dry ingredients until the wet ingredients until combined.

Cover the dough and refrigerate for at least 1 hour or overnight.

Preheat the oven to 350 degrees Fahrenheit.

Roll the cookie dough into 1 inch balls and place on baking sheets lined with parchment paper.

Bake for 10-12 minutes until the edges of the cookies start to brown slightly.

Remove from the oven.  Let the cookies rest on the baking sheet for 5 minutes.  Then move them to wire racks to cool completely.

Mix the icing ingredients together in a small bowl on medium high speed for 4 minutes until well combined.  Add more powdered sugar if the icing is not thick enough.

Frost the cookies with the white icing and then let them sit for 30-45 minutes until the icing is set.

Use the black writing gel to make lines back and forth across the cookies to resemble the strings for the lights.

Then place the mini M&Ms on the cookies (sideways) so that they appear like lights on the cookies.

Once all the frosting is set, the cookies are ready to serve and enjoy!