Stir together flour, baking powder and salt. Set aside.
In a separate bowl, beat sugar, butter and vanilla at medium speed with an electric mixer 2 to 3 minutes or until creamy. Add eggs, 1 at a time, beating after each addition.
Gradually add flour mixture, beating just until blended.
Divide dough into 4 equal portions; flatten each into a ½-inch-thick disk. Wrap each in plastic wrap; chill 30 minutes.
Working with 1 disk at a time, place on a lightly floured surface; roll to ¼-inch thickness. Cut with a 3-inch round cutter. Place 1 inch apart on 2 parchment paper-lined baking sheets. Chill 30 minutes.
Preheat oven to 350°. Bake 10 minutes or until edges begin to brown. Cool on baking sheets 10 minutes; transfer to wire racks, and cool completely.
For glaze, stir together powdered sugar, brewed coffee, whipping cream, and kosher salt until smooth. Stir in up to 2 tsp. water, 1 tsp. at a time, until desired consistency. Drizzle glaze over cooled cookies.
Recipe by How to Have it All at https://www.howtohaveitall.net/coffee-glazed-sugar-cookies-recipe/