Whisk together flour, baking soda, baking powder and salt. Set aside.
In the bowl of a stand mixer fitted with a paddle attachment, cream together butter, sugar, honey powder, and lemon zest. Add egg and combine.
In a small bowl, whisk together lemon juice and milk. Set aside.
Alternate adding flour mixture and milk mixture into the creamed butter. Start and finish with the flour. Mix until just combined.
Turn dough out into a lightly floured surface. Divide dough into three disks. Plastic wrap and chill in the refrigerator for 1 hour, or overnight.
Preheat oven to 350 degrees F. Line sheet trays with parchment paper
On a lightly floured surface, roll dough out to 1/4 inch thick. Cut out desired shapes using a floured cutter. Transfer cut outs to prepared sheet trays.
Bake for 13-15 minutes until the edges are golden brown. Let cool on sheet for a couple minutes before transferring to wire racks to cool completely.
In the bowl of a stand mixer, combine meringue powder, confectioners’ sugar, and warm water. Also add extract, if using any. Mix on medium speed until mixture is fluffy and has thickened.
Add water to thin out icing to desired consistency. Add water 1 teaspoon at a time. (*Note: To test consistency, drizzle a little of icing onto a bowl. A ribbon should remain on the surface for about 5 seconds.)
Divide royal icing in half. Keep one half white. Divide the remaining half into two. Color one pink and the other hot pink. Transfer royal icings into piping bags or parchment bags. To decorate, follow photos and directions above.