Preheat the oven to 225 degrees Fahrenheit. Draw five-inch circles on Gefen Parchment Paper and use it to line a cookie sheet. Prepare a wide bowl.

Combine the flour, confectioners’ sugar, and salt in a small bowl; set aside.

Beat the egg whites for about 30 seconds, until blended. Stir in the butter, cream, and vanilla.

Gradually add the flour mixture, stirring until well mixed.

Spoon a half to one tablespoon of the batter into the center of each circle. With the back of a spoon, spread the batter to fill the circles. Bake for 17-20 minutes, until cookies begin to color but are not golden. Remove from the oven.

Beat the confectioners’ sugar with the meringue powder until combined. Add the water and vanilla. Beat on medium to high speak until stiff peaks form.

Adjust confectioners’ sugar or water to obtain the right consistency.

After removing the cookies from the oven, working quickly, with a spatula lift a cookie from the cookie sheet. Place a “bracha” in the center and fold the circle in half, pinching the edge together to form a semicircle. Bend the semicircle in the center over the edge of the prepared wide bowl. Set on a plate to harden. Repeat with the remaining cookies.

Dip the closed ends of the cookies into the icing. Sprinkle with colored sugars.