PREHEAT oven to 350°F.
COMBINE flour, baking powder and salt in a small bowl. Beat sugar, butter and vanilla extract in a large mixer bowl until creamy. Beat in egg. Gradually beat in flour mixture. Stir in 1 cup morsels. Press enough dough into greased and floured tablespoon to make slightly rounded. Invert onto ungreased baking sheets. Continue with remaining dough.
BAKE for 10 to 12 minutes or just until golden around edges. Cool on baking sheets for 2 minutes. Remove to wire racks to cool completely.
TO COLOR FROSTING:
STIR food coloring into small amounts of frosting until desired color. For deep colored frosting, use paste colors available in cake decorating shops.
TO PIPE FROSTING:
USE pastry bag fitted with small, plain or fluted tip, heavy-duty plastic bag with tiny corner snipped off or plastic squeeze bottle with small tip.
TO DECORATE COOKIES:
FROST tops with white or colored frosting. Decorate as desired with remaining morsels, piped frosting and colored sugars.