01 - Whisk together flour, baking powder, and salt in a medium bowl. Set aside for later use.
02 - Beat butter and granulated sugar in a large bowl until light and fluffy, approximately 2-3 minutes.
03 - Add egg and vanilla extract to the butter mixture, mixing until fully combined.
04 - Gradually add dry ingredients to the wet mixture, mixing just until dough forms and is incorporated.
05 - Divide dough in half, shape into flat discs, wrap in plastic wrap, and refrigerate for 30 minutes.
06 - Preheat oven to 350°F. Line baking sheets with parchment paper.
07 - On a lightly floured surface, roll one dough disc at a time to 1/4-inch thickness. Cut out star or round shapes with cookie cutters.
08 - Arrange cookies on prepared baking sheets, spacing 1 inch apart. Bake for 9-11 minutes until edges are just golden.
09 - Let cookies rest on baking sheet for 5 minutes, then transfer to wire rack to cool completely before icing.
10 - Whisk powdered sugar, 2 tablespoons milk, corn syrup, and vanilla until smooth. Adjust with additional milk to achieve thick but pourable consistency.
11 - Divide icing between two bowls. Tint one bowl deep blue, the other black. Swirl colors together gently in a shallow dish without fully mixing.
12 - Dip cooled cookies face-down into marbled icing. Immediately sprinkle with edible stars while wet. Allow icing to set for at least 30 minutes before serving.