01 -
Soften butter at room temperature. Preheat oven to 350°F (175°C). Line baking sheet with parchment.
02 -
Mix flour, sugar, baking powder, and salt. Add softened butter, milk, and vanilla. Combine until dough forms.
03 -
Roll dough ¼-inch thick on floured surface. Cut shapes with cookie cutters.
04 -
Bake 10-12 minutes until edges are lightly golden. Cool 5 minutes on sheet, then transfer to rack.
05 -
Mix icing ingredients, add color if desired. Decorate cooled cookies and let icing set before serving.