1. In a small bowl whisk together flour and baking soda (set aside.)
2. In a large bowl, beat together butter and sugar until light and creamy, about 2-3 minutes.
3. Beat in egg, milk and vanilla.
4. Gradually add flour mixture.
5. Refrigerate for 1 hour until firm.
6. Preheat oven to 375º.
7. Line 3-4 baking sheets with parchment paper.
8. Pour some sugar into a small bowl.
9. Shape dough into 1 inch balls, roll them in sugar, then place them on trays.
10. Bake 8-10 minutes or lightly browned.
11. Immediately press one marshmallow half cut side down onto each cookie, gently pressing down.
12. Wait a few minutes then place cookies onto cooling rack.
13. Repeat until all cookies are baked.
14. Turn oven to broil, place cookies back onto cookie sheets broil until marshmallow is toasted.
15. Once toasted, press a chocolate kiss into each cookie. Let cool completely.