Preheat oven to 175 degrees celsius.
In a mixing bowl, beat butter for 30 seconds or until softened. Add both sugars and beat until combined.
Add eggs and vanilla and beat until incorporated into the dough. Add flour and baking powder and mix on low speed until combined.
Take one tablespoonful of cookie dough. and roll it into a ball. Put onto a baking tray lined with baking paper. Press lightly with your fingers to flatten slightly. Do this with the rest of the dough. Space out each round by 5cm on the tray.
Bake for 6-10 minutes until cookie is set and firm but not browning around the edges. Make sure you keep an eye on them in the oven!
Once removed, cool for a couple of minutes on the baking tray, then move to a wire cooling rack.
To make the icing, mix icing sugar, vanilla and enough water to get a good drizzling consistency. Line a cookie sheet with baking paper. Dip the top of each cooled cookie into the icing, scraping the excess off on the side of the bowl before placing onto the prepared cookie sheet.
Allow icing to set. Store in an airtight container for up to 1 week.