2 c. flour
1/4 tsp. salt
1/2 tsp. baking powder
1/2 c. butter
1 c. sugar
1 egg
3 tbsp. milk, divided
1/2 tsp. vanilla
1 c. confectioners' sugar
Toppings (colored sugar, sprinkles)

Sift together flour, salt and baking powder. In an electric mixer, cream butter and sugar; add egg, 2 tablespoons milk, and vanilla and beat well. Add dry ingredients a little at a time and mix until well blended. Wrap and chill dough for at least 30 minutes before rolling.

Preheat oven to 400 degrees. On lightly floured board, roll out 1/3 of dough to 1/8 inch thick. Cut out with cookie cutters. Put shapes on buttered baking sheets and bake for 10 minutes. Do not allow to brown. Cool on racks. Repeat with remaining dough.

Mix confectioners' sugar and 1-2 tablespoons milk until smooth. Spread on cookies and sprinkle with colored sugar or pipe designs in various colors onto cookies with pastry bag.