Begin by creaming together 1 cup of butter, ½ cup of granulated sugar, and ½ cup of powdered sugar in a large mixing bowl. Use an electric mixer on medium speed until the mixture is light and fluffy, about 3 minutes. Then, add 2 eggs and 1 teaspoon of vanilla extract, mixing until everything is well combined and smooth.

In a separate bowl, whisk together 3 cups of all-purpose flour, 1 teaspoon of baking powder, and a pinch of salt. Gradually add this dry mixture to the butter mixture, mixing gently with a spatula until just combined.

Cover the dough with plastic wrap and place it in the refrigerator for at least 1 hour. This chilling time is crucial as it helps firm up the dough.

Once chilled, roll out the dough on a lightly floured surface to about ¼ inch thickness. Use a magnifying glass-shaped cookie cutter to create your cookies and transfer them to a lined baking sheet. Bake in the preheated oven for 8-10 minutes.

Allow the Magnifying Glass Cookies to cool completely on a wire rack. After cooling, decorate with royal icing and food coloring.