Begin by creaming 1 cup of softened unsalted butter and 1½ cups granulated sugar in a mixing bowl until the mixture is light and fluffy, about 2-3 minutes. Then, beat in 1 large egg and 1 teaspoon of vanilla extract, followed by mixing in ½ cup of cream soda until well combined.

In a separate bowl, whisk together 2½ cups of all-purpose flour, 1 teaspoon of baking powder, and ½ teaspoon of salt. Gradually combine the dry mixture into the wet ingredients from Step 1, stirring until just incorporated.

Shape the cookie dough into discs, wrap each in plastic wrap, and chill them in the refrigerator for at least 1 hour.

Preheat your oven to 350°F (175°C) and line baking sheets with parchment paper. Once your dough is chilled, scoop tablespoon-sized balls onto the prepared sheets, spacing them about 2 inches apart. Bake for 8-10 minutes.

After removing the cookies from the oven, allow them to cool on the baking sheet for about 5 minutes, then transfer the cookies to wire racks to cool completely.

Prepare the icing by beating 1 cup of softened butter in a mixing bowl until creamy. Gradually add 4 cups of powdered sugar, followed by 2 tablespoons of heavy cream and 1 teaspoon of vanilla extract. Divide the icing into two bowls, coloring one with red gel food coloring and the other with gold, then pipe decorative swirls onto the cooled cookies.