In a medium bowl, sift together flour, baking powder and salt.
In a stand mixer fitted with a paddle attachment, cream together butter and sugar. Beat for 3-4 minutes stopping to scrape the sides of the bowl as needed. Add egg, beating until mixture is smooth and fluffy. Stir in vanilla extract and milk.
Gradually add flour mixture to stand mixer, mix on low speed until flour is incorporated and dough is formed.
Shape sugar cookie dough into a disk, wrap in parchment paper or plastic wrap and place in fridge. Chill dough in fridge until easy to handle. Typically, about 1 hour.
Roll dough to ¼” to ½” thickness on lightly floured surface. Cut into desired shapes with your favorite cookie cutters.
Bake in preheated oven at 400°F for 6-10 minutes on lightly greased or parchment lined baking sheet. Remove from oven and let cool slightly before transferring to a wire rack to finish cooling. Cool cookies completely before frosting.
Notes
*Butter should be soft but not warm.Makes 18-24 cookies, depending on size of cookie cutter used. You may want to double recipe to make more. Do not bake too long. Easy frosting recipe
1 c. powdered sugar
½ tsp. vanilla extract
1-2 Tbsp. milk
Beat ingredients together until smooth. Add food coloring if desired.