Preheat the oven to 350 F. Line a baking sheet with parchment paper. Set aside.

In a small bowl, combine the flour, baking powder, baking soda, and salt. Set aside.

Place the butter in a microwave safe bowl and microwave for 20 seconds, until soft and somewhat melted.

In a medium bowl, combine the butter, brown sugar, and granulated sugar. Stir together with a spatula.

Add in the egg and vanilla extract and stir until well combined.

Gradually add the flour mixture, stirring until combined.

Stir in the chocolate chips.

Using a ¼ cup measuring cup, scoop the dough onto the prepared baking sheet. Use a spatula to flatten the dough scoops into disks.

Bake 10-12 minutes, until the edges are golden brown. Remove the baking sheet from the oven and let it rest on the stove for 10-15 minutes, until cool. Let the cookies cool completely before decorating.

In a small bowl, whisk together the powdered sugar and meringue powder.

Beat on low speed until well combined. Then, turn to high speed and beat until glossy and the icing holds stiff peaks.

Stir in additional warm water, a little at a time, until icing creates loose ribbons when drizzled with a spoon. Aim to have the icing ribbons disappear back into the bowl within 10 seconds of being picked up with the spoon.

Divide the icing into three bowls. Add a couple drops of gel food coloring to each bowl so that you have one bowl of red icing, one bowl of yellow icing, and one bowl of blue icing. Cover each bowl with plastic wrap until you’re ready to decorate.

Using a 1 ¼ inch round cookie cutter, cut a hole on one side of each cookie. This will make the thumb hole on the artist’s palette.

Spoon a small dollop of each icing color onto each cookie.