In a large bowl, beat butter, sugar, and brandy with a mixer at medium-high speed until fluffy. Add eggs, one at a time, beating well after each addition.
In a medium bowl, stir together flour, baking powder, baking soda, and salt. Gradually add flour mixture to butter mixture, beating until combined.
Shape dough into 2 large discs, and wrap in heavy-duty plastic wrap. Refrigerate for at least 2 hours and up to 2 days.
Preheat oven to 350°. Line baking sheets with parchment paper.
On a lightly floured surface, roll out 1 disc to ¼-inch thickness. Using a 3-inch round cutter, cut dough; place on prepared pans, rerolling scraps as necessary. Repeat with remaining disc.
Bake until edges of cookies are very lightly browned, 10 to 12 minutes. Let cool on pans for 2 minutes. Remove from pans, and let cool completely on wire racks.
Drizzle Royal Icing Glaze over cookies, and immediately sprinkle with sparkling sugar; let stand until icing is firm. Store cookies in airtight containers for up to 5 days.
Recipe by Victoria at https://victoriamag.com/brandied-sugar-cookies-with-sparkling-glaze-recipe/