COOKIES:

3 1/3 c. unsifted flour
1 tbsp. baking powder
1/2 tsp. salt
1 (14 oz.) can sweetened condensed milk (Eagle Brand)
3/4 c. butter, softened
2 eggs
2 tsp. vanilla extract

Preheat oven to 350 degrees. Combine flour, baking powder and salt; set aside. In large mixer bowl, beat sweetened condensed milk, butter, eggs and vanilla until well blended. Stir in dry ingredients.

On well floured surface, lightly knead dough to form a smooth ball. Divide into thirds. Roll out each portion 1/8 to 1/4 inch thick. Cut with cookie cutters. Place on greased baking sheet. Bake 8-10 minutes or until firm when lightly touched. (They may not get brown.) Cool before icing.

GLAZE:

3 1/2 c. sifted confectioners' sugar
1/3 c. milk
1 tsp. vanilla
Food color

Mix sugar, milk and vanilla until smooth. Add small amount of additional milk if needed. Stir in food color. Ice cookies by dipping face down into glaze. Let drip, then turn over and place on cookie rack to dry. Decorate, if desired.