2 cups sugar
1 cup butter
2 eggs
4 tsp. baking powder
1 tsp. vanilla
3 cups flour
small amount of milk, if needed

Icing:

3/4 box powdered sugar
2 tbsp. butter
vanilla
1 tsp. milk

Cream sugar and butter and add eggs and vanilla. Put flour and baking powder together and add to other mixture. If mixture is too stiff add a little milk to moisten. Mixture should be stiff enough to roll and cut into shapes. Mix together icing ingredients. You may add food coloring, if you wish.

Bake at 350°F for 7 -10 minutes and ice.