3 c. flour
1/2 tsp. salt
1 (14 oz.) sweetened condensed milk
2 eggs
1 tbsp. baking powder
3/4 c. soft butter
2 tsp. vanilla, lemon or almond extract

Preheat oven to 350 degrees. Combine flour, baking powder and salt. Set aside. In large mixer bowl, beat milk, butter, eggs and vanilla until well blended. Add dry ingredients. Mix well.

On floured surface, lightly knead dough into a smooth ball. Divide into 1/3. Roll out and cut with cookie cutters. Place 1 inch apart on greased cookie sheet. Bake 7 to 9 minutes. Cool and frost.