1/2 c. butter
1 c. sugar
1 lg. egg
2-2 1/2 c. flour
1/2 tsp. salt
2 tsp. baking powder
1/2 tsp. vanilla

Cream butter, sugar and egg until fluffy. Sift the flour, salt, and baking powder together; add to butter mixture. Add vanilla, mix until smooth.

Divide dough into 2 parts. Chill 1-2 hours. Roll on a floured surface to 1/8 inch thickness. Cut with cookie cutters. Bake on ungreased cookie sheet at 375 degrees for 8-10 minutes. Ice after completely cool.

ICING:

1 c. confectioners sugar
5-6 tsp. water
1/2 tsp. flavored extract

Mix until smooth.