I should mention, I totally stole the idea from the Bake At 350 blog -- she is so very talented and detailed (I think hers are actual Scrabble tile size) -- mine are way bigger but the sentiment is there.
Use your favorite sugar cookie recipe.
The cookie cutter I used was a simple square -- it's a bit smaller than 3" but when the cookies are baked, they are about 3". Roll them out to your desired thickness and bake.
To decorate, I outlined with white royal icing. Sometimes, depending on the cookie, the consistency for outlining is much thicker than the filling so that the icing does not run over -- but because the filling is white I did not worry too much about this.
It is always a fine line when flooding a cookie with royal icing -- too runny and it will run over the sides; too thick and it won't spread nicely. I test for the right consistency to cover a cookie by placing some icing in a cereal bowl -- the icing test is to lift your spoon and let the icing drip back into the bowl. The ideal consistency is when the ribbon of icing that falls back into the bowl remains on the surface of the icing in the bowl for about 4 seconds before disappearing.
On the cookie, I usually use a toothpick or wooden skewer to help move the icing around to ensure the whole cookie is covered.For a cookie that is completely covered in royal icing, I usually let it dry overnight before packaging.
I did not grab pictures of drawing on the letters (a very simple sans serif font) but used a #2 tip for the letters and a #1 tip for the Scrabble point values.
This is a super cute idea for just about any occasion. Boxed or bagged, Scrabble cookies are fun to share, spell/figure out and eat!