Cream butter, gradually add sugar and beat until light and fluffy.
Beat in egg, milk and vanilla. Combine flour, baking powder and salt. Gradually add to creamed mixture. Chill for ease in handling. Roll out dough to 1/8" thickness on lightly floured surface. Cut with floured cookie cutters into desired shapes.
Bake on a cookie sheet in preheated 350 degree oven 8-10 minutes or until lightly browned. Remove to wire racks to cool.
Butter Cream Frosting:
1 c butter, softened
6-8 c confectioners' sugar
3-6 tbsp milk
2 tsp vanilla extract
Food coloring, optional
In a large mixing bowl, beat butter, confectioners sugar, milk and vanilla play with dry and wet ingredient's for desired consistency. Add food coloring if desired.