For the Sugar Cookies: In a medium bowl, combine the flour, baking powder, baking soda, and salt; set aside.
Using a handheld mixer in a mixing bowl or stand mixer fitted with a paddle attachment, beat the butter and sugar together on high speed until smooth. Add the egg and vanilla and beat on high speed until combined, scraping down the sides of the bowl as needed. Turn the mixer to low and slowly add the dry ingredients to combine. Remove the dough and cover with plastic wrap; refrigerate for 2 hours.
For the Pomegranate Icing: While the dough is chilling, use a handheld mixer in a mixing bowl or stand mixer fitted with a paddle attachment to combine the confectioners’ sugar, POM Juice, and vanilla. Beat on high speed until combined and smooth; set aside.
Preheat the oven to 350°F.
Line two large baking sheets with parchment paper or aluminum foil. Roll the refrigerated dough into 1" balls. Place them on the baking sheets, about 2" apart.
Bake for 10 to 12 minutes or until the cookies have set and are golden brown around the edges. Allow to cool on the baking sheets for 2 minutes, then transfer to a wire rack to continue cooling. Cool completely before icing.
Decorate the cooled cookies with the pomegranate icing. Serve immediately or wait until the icing sets.
2¼ cups all-purpose flour, plus more as needed for rolling and work surface
½ teaspoon baking powder
½ teaspoon baking soda
¼ teaspoon salt
1 cup (2 sticks) butter, softened
¾ cup granulated sugar
1 large egg
2 teaspoons vanilla extract
1 cup confectioners’ sugar
2 tablespoons POM Wonderful 100% Pomegranate Juice