1 1/2 sticks softened butter
1/2 c. dry powdered sugar
1/2 c. sugar
2 eggs
1 tsp. vanilla

Blend above ingredients. Add 2 1/2 cups flour, 1/2 teaspoon baking powder, and 1/2 teaspoon salt.

Mix and chill in refrigerator for 1 hour. On smooth surface, dusted with powdered sugar (not flour), roll out dough 1/4 inch thick. Dip each cookie cutter in powdered sugar and cut out dough. Bake at 350 degrees for 7 minutes. Food coloring may be added to dough so that cookies may be served without frosting. Examples: red for Valentine's Day cookies and orange for Halloween cookies.

FROSTING: Soften 1 (8 ounce) package cream cheese and 1 stick butter. Blend together with 1 teaspoon vanilla. Using electric beater, slowly add 1 box powdered sugar. Blend until smooth. Chill for 1/2 to 1 hour. Food coloring may be added to frosting before chilling.