1/2 cup (1 stick) butter or shortening
1 cup sugar
1 egg
3 cups all-purpose flour
1/2 tsp. salt
3 tsp. baking powder
1/2 cup milk
2 tsp. vanilla

Cream butter and sugar. Add egg and beat well. Next add the sifted dry ingredients alternately with milk. Add vanilla and mix thoroughly. Chill for 2 hours or overnight.

After done chilling, roll out (pretty thick - about a little less than a quarter of an inch) on lightly floured surface. Cut our with floured cookie cutter.

Sprinkle with granulated or colored sugars (or frost after baking).

Bake in 350°F oven for 7 to 8 minutes depending on thickness (you want them to be puffy and soft, and ever-so-lightly golden brown on bottom, NOT edges).

FROSTING:

1 (1 lb.) box confectioners' sugar
milk
your choice flavoring (I like lemon extract)
food coloring (optional)

Sift confectioners' sugar. Add milk to desired thickness (depending on how many cookies you want to frost at the time; sift that much sugar and add it to the milk. Do just add enough so that it is pretty thick... meaning it won't run all over the place, but not too thick, because the cookie will break).

Add lemon extract to taste. You can also use different extracts like orange, almond, peppermint (for Christmas), or vanilla - it gives a nice flavor. Separate frosting into different bowls and add desired food coloring, if desired.

Submitted by: Barry