- 1 cup butter (no substitutes), softened
 - 3/4 cup sugar
 - 1 egg
 - 2 tablespoons milk
 - 1 1/2 teaspoons vanilla extract
 - 3 cups all-purpose flour
 - 1 teaspoon baking powder
 - 1/2 teaspoon salt
 - FROSTING:
 - 1 cup confectioners' sugar
 - 1/2 teaspoon vanilla or almond extract
 - 1/4 teaspoon salt
 - 1 tablespoon milk
 - Food coloring
 
- In a mixing bowl, cream butter and sugar. Add egg, milk and vanilla. Combine flour, baking powder and salt; gradually add to the creamed mixture. Chill for 1 hour or until easy to handle.
 - On a lightly floured surface, roll out dough to 1/8-in. thickness. Cut with cookie cutters of your choice. Place 2 in. apart on greased baking sheets. Bake at 375 degrees F for 5-8 minutes or until lightly browned. Remove to wire racks to cool.
 - In a mixing bowl, combine sugar, extract, salt and enough milk to achieve spreading consistency. Add food coloring if desired. Frost cookies; decorate as desired.