Homemade Sugar Cookies

Preheat oven to 350°F. Grease baking sheets or line with parchment paper.

In a bowl, combine flour, baking powder, and salt.

In another bowl, cream butter with sugar until fluffy and light. Beat in eggs and vanilla. Stir in flour mixture to make a firm dough. Chill thoroughly.

Roll out a quarter of the dough at a time to 1/8-inch thickness on a lightly floured board or wax paper. Cut into desired shapes. Place 1 inch apart on prepared baking sheets. Re-roll and cut trimmings.

Bake for 10 minutes, or until firm and lightly golden. Remove to cool on racks. Spread with Buttercream or Ornamental Frosting (see below for instructions).

Cream butter and sugar together until light. Add milk and vanilla to get the proper consistency. (It should be stiff enough to hold its shape when pressed from a decorating bag.) Tint with coloring as desired.

Makes about 2 cups.