1-1/2 cups butter, softened
1-1/2 cups sugar
2 eggs
1 tablespoon vanilla extract
4 cups all-purpose flour
1 teaspoon baking soda
1 teaspoon cream of tartar
1 teaspoon salt

In a mixing bowl, cream butter and sugar. Add eggs, one at a time, beating well after each addition. Beat in vanilla. Combine flour, baking soda, cream of tartar and salt; gradually add to the creamed mixture.

Cover and refrigerate for 30 minutes to overnight.

On a lightly floured work surface, roll out to 1/4 inch thickness. Cut with 2 1/2 to 3 inch cookie cutters. Dip cookie cutter into flour before each cut. Arrange on ungreased baking sheets leaving 2 inch space around cookies.

Bake at 350°F for 8-10 minutes or until lightly browned.

FROSTING:

6 tablespoons butter (no substitutes), softened
3 cups confectioners sugar
1/4 cup milk
1 tablespoon vanilla extract

To make frosting, combine butter, confectioners sugar, milk and vanilla in a mixing bowl. Beat until smooth. Spread or drizzle over cookies.

Makes about 7 dozen.