Combine flour, soda and salt, set aside
Beat butter and sugar and gradually add in sugar, until fluffy, on high speed for 4 minutes
Add in egg and 1 tsp of the vanilla essence
Reduce to low and add in flour gradually, until combined
Form into a disk, wrap in plastic and chill it for half hour
On floured surface, roll out dough and cut using Halloween themed cookie cutters and place on ungreased cookie sheet
Bake for 9-11 mins, cool for 5 mins on pan then remove from pans onto cooling rack.
At low speed, beat icing sugar, meringue powder and water until glossy.
Beat in remaining vanilla essence
Divide among bowls and tin as desired and start decorating your cookies!
You can always add warm water 1 tbsp at a time to make the royal icing more runny if you think it’s too thick.