• In a medium size bowl, beat together the sugar and butter until light and fluffy.
• Add in the egg and vanilla and mix well.
• In a small bowl, whisk the flour, baking powder and salt together.
• Slowly add into the butter mixture until they are well combined.
• Divide the dough into thirds.
• Remove ⅔ of the dough and wrap in plastic wrap.
• To the remaining third, add the brown sugar, cinnamon and nutmeg and mix well.
• Transfer that dough into a piece of plastic wrap and place both the doughs into the refrigerator to chill for about an hour.
• Remove the dough and place them separately between parchment paper to roll out into a thin layer. Try to make sure both pieces are roughly equal in thickness and size.
• Return the dough to the refrigerator to chill for about 15 minutes.
• Remove from the refrigerator and carefully peel back the parchment paper and lay the spiced layer of dough on top of the plain dough, trying to get it evenly in the middle. This can be done by holding on to the edge of the spiced dough layer and turning it upside down on top of the plain dough and then peeling off the parchment paper.
• Once they are together, gently roll them lengthwise to form the swirl pattern.
• Return the log back to the refrigerator and let it chill for 2 hours before trying to slice.
• Otherwise it will not hold its shape.
• Preheat the oven to 350 degrees.
• Once thoroughly chilled, place on a cutting board and slice with a sharp knife into ¼” thick slices.
• Place on a baking sheet about 2” apart.
• Bake for 8-10 minutes, until the edges turn very lightly golden.
• Remove and place on a cooling rack.

To make the glaze:

• In a small bowl, combine the powdered sugar, vanilla and add the milk in small amounts and whisk until you get a runny consistency.
• Drizzle over cookies while they are on the cooling rack to achieve the criss-cross effect.