Cream the butter, gradually add 1 cup of sugar, beating until light and fluffy. Add egg, beat well. Combine the flour, baking powder, soda, cinnamon and nutmeg,: add to creamed mixture, mixing until blended. Tint with food coloring, if desired. Cover and chill dough. Work with one fourth of dough at a time, store remainder in refrigerator. Place the dough on a lightly greased cookie sheet, roll out to 1/4 inch thickness. Cut dough with floured cookie cutter, leaving 1 to 2 inches between each cookie. Remove excess dough from cookie sheet, combine with remaining dough in refrigerator. Repeat procedure with remaining dough. Sprinkle cookies with additional sugar before baking. Decorate cookies with colored sugar sprinkle, if desires. Bake at 350ºF. for 10 - 12 minutes or until cookies are lightly browned. Cool on cookie sheets 3 - 5 minutes; remove from cookie sheets and cool completely on wire racks. Repeat procedure with remaining dough. Yield about 6 1/2 dozen 2 1/2 - 3 inch cookies.