Sugar Cookie

Directions

1. 1
   In a large mixing bowl, beat butter with an electric mixer on medium to high speed for 30 seconds. Add granulated sugar, baking powder and salt. Beat until combined, scarping sides of bowl occasionally. Beat in egg, milk and vanilla until combined. Beat in as much of the flour as you can with mixer. Stir in any remaining flour. Divide dough in half. If necessary, cover and chill dough 30 minute or until easy to handle.
2. 2
   On a lightly-floured surface, roll half the dough at a time until 1/8 inch thick. Using a cookie cutter, cut dough into desired shapes. Place 1 inch apart on ungreased cookie sheet.
3. 3
   Bake in a 375 degree F oven for 7-8 minutes or until edges are firm and bottoms are lightly browned. Transfer to a wire rack and let cool.
4. 4
   Frost with powdered sugar icing if desired: mix 1 cup sifted powdered sugar, 1/4 teaspoon vanilla and 1 tablespoon milk or (orange juice) and beat until mixture reaches drizzling consistency.