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Cream together butter and sugar.
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Stir in well-beaten egg, then milk and vanilla.
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Combine flour, baking powder and salt.
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Stir into creamed mixture.
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Mix well.
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Chill, covered in the fridge for at least 1/2 hour.
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Roll dough out to 1/8" thick on a floured board.
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Cut into shapes with cookie cutter.
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Bake on a lightly greased baking sheet at 375F for 7-9 minutes.
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Let cool a few minutes, then remove to a rack to finish cooling.
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Decorate, if desired.