1 c. sugar
3 eggs
1/4 c. milk (whole)
3 1/4 c. flour
3 tsp. baking powder
3/4 c. butter
1 tbsp. anise extract (or 1/4 tsp. anise oil, or lemon or vanilla extract)

Frosting:

Confectioner s sugar
Milk

Cream sugar and melted butter. Beat in eggs, add milk and stir. Add flour, baking powder, and pinch of salt. Add anise, lemon or vanilla extract and mix. Dough should be just dry enough to handle. If too sticky, add more flour. Make small balls, each from teaspoon of dough. Mix powdered sugar and milk until mix is somewhat dense. Bake cookies at 375 degrees for 10 minutes. Cool on wax paper. When cool, dip cookies in frosting allow to harden, then dip once more. Food coloring may be added to frosting.