Prepare the Cookies

1. Chill the dough for four hours or overnight. Roll out the chilled dough on a floured surface to a 1/4-inch thickness.

2. Cut out stars in the dough with cookie cutters. Use graduated, star-shaped cookie cutters that come in a minimum of five or a maximum of 10 sizes. Cut out two of each size for sets of 10 cookie cutters, for a total of 20 stars. If you are using a set of five cutters, cut out three of each size for a total of 15 stars. Cut out one extra star in the smallest size to use as the tree topper.

3. Place the cookies on an ungreased cookie sheet. Place smaller cookies on one cookie sheet and larger cookies on a separate sheet to encourage even baking. Set the sheets in the freezer for 30 minutes to help the cookies retain their shape during baking.

4. Bake the cookies until the edges begin to brown, usually about 16 minutes at 350 degrees Fahrenheit for the smaller cookies and up to 18 minutes for the larger cookies. Refer to your recipe to verify cooking temperatures and times.

5. Cool the cookies completely on a wire rack before frosting.

Assemble the Tree

1. Mix 4 cups powdered sugar, 3 tablespoons meringue powder and 1/2 cup water with an electric mixer for about five minutes or until stiff peaks form.

2. Spread the icing on top of each cookie. Sprinkle with candy sprinkles, if desired. Cover the remaining icing in the bowl so it doesn't harden, but allow the icing on the cookies to harden before continuing.

3. Set the largest cookie on top of a serving plate and put 1 tablespoon of fresh icing onto its center. Set the next largest cookie on top, offsetting the points of the star. Continue to layer icing and cookies, working from largest to smallest, until only the smallest cookie is left.

4. Stand the smallest cookie upright in the icing on top of the topmost cookie, to create the star for the tree. Allow the icing to harden before serving or displaying.