1/2 c. butter, softened
1/2 c. granulated sugar
1 lg. egg
1 1/2 tsp. vanilla
2 c. flour
1 tsp. baking powder
1/2 tsp. salt

In large bowl, beat butter, sugar, egg, and vanilla at medium speed until light and fluffy. Combine flour, baking powder and salt. At low speed, beat flour mixture gradually into butter mixture. Blend well. Refrigerate, covered 1 1/2 to 2 hours. Work with 1/4 dough at a time, keeping remainder refrigerated. Roll to 1/4 inch with floured rolling pin. Cut with Christmas tree cookie cutter or any shape. Space 1 inch apart on cookie sheet. Bake at 375 degrees for 4-7 minutes until edges are barely brown. Under baking is the secret to soft cookies. Cool on wire racks. To frost, mix powdered sugar with softened butter and a little milk. Go heavy on the sugar to keep the frosting whiter. Frost cooked trees. Sprinkle with a variety of sprinkles. These are beautiful and festive when put out on a large platter.