Smooth Sailing Sugar Cookies

1 cup butter, softened
3/4 cup sugar
1 egg
2 tablespoons milk
1-1/2 teaspoons vanilla extract
3 cups all-purpose flour
1 teaspoon baking powder
1/2 teaspoon salt

Frosting:
1 cup confectioners' sugar
1/2 teaspoon vanilla or almond extract
1/4 teaspoon salt
1 to 2 tablespoons milk
Food coloring, optional

In a large mixing bowl, cream butter and sugar until smooth. Beat in the egg, milk and vanilla. Combine flour, baking powder and salt; gradually add to the creamed mixture. Cover and refrigerate for 1 hour or until easy to handle.

On a lightly floured surface, roll out dough to 1/8-in. thickness. Cut with cookie cutters of your choice. Place 2 in. apart on greased baking sheets. Bake at 375° for 5-8 minutes or until lightly browned. Remove to wire racks to cool.

In a small mixing bowl, combine the confectioners' sugar, extract, salt and enough milk to achieve spreading consistency. Add food coloring if desired. Frost cookies; decorate as desired. Makes about 4 dozen.