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Mix flour, baking powder and salt, set aside.
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Cream butter and sugar.
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Stir in egg and vanilla.
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Beat in dry ingredients.
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Add milk and mix.
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Chill dough for 30 minutes.
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Roll and cut into desired shapes.
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Bake at 400 degrees for 8-12 minutes.
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Glaze with your favorite glaze or with this frosting:.
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2 cups powdered sugar, 1/2 cup butter, 1 tsp vanilla.
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Mix well.
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Add more powdered sugar if frosting is too thin.
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Add food coloring if desired and spread on cookies.
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Very tasty.