These cookies make lovely gifts packed into bright red tins and tied with ribbon. Separate each layer with red cellophane.

1 c. unsalted butter
1 c. sugar
2 lg. eggs, beaten
3 1/2 c. flour
1/4 tsp. salt
1 tbsp. baking powder
1/3 c. milk
2 tsp. vanilla
Red sugar crystals

Soften butter to room temperature. Place in a bowl and blend in sugar gradually. Add eggs one at a time, beating until mixture is light and fluffy. Set aside. Sift together flour, salt and baking powder. Set aside. Mix milk with vanilla. Set aside. Stir dry ingredients alternately with milk mixture into creamed egg mixture to form dough. Chill overnight.

Preheat oven to 400 degrees. Roll dough 1/8 inch thick on a floured surface and cut with a heart-shaped cookie cutter. Sprinkle with red sugar. Put one inch apart on greased baking sheet. Bake cookies about 8 minutes or until lightly browned on the bottoms. Cool on racks.