Sour Cream Cutouts Cookies

1 cup butter, softened
1-1/2 cups sugar
3 eggs
1 cup (8 ounces) sour cream
2 teaspoons vanilla extract
3-1/2 cups all-purpose flour
2 teaspoons baking powder
1 teaspoon baking soda

Frosting:
1/3 cup butter, softened
2 cups confectioners' sugar
2 to 3 tablespoons milk
1-1/2 teaspoons vanilla extract
1/4 teaspoon salt

In a mixing bowl, cream butter and sugar. Beat in eggs. Add sour cream and vanilla; mix well. Combine flour, baking powder and baking soda; add to the creamed mixture and mix well. Chill dough at least 2 hours or overnight.

Roll on a heavily floured surface to 1/4-in. thickness. Cut with a 3-in. cutter. Place on lightly greased baking sheets.

Bake at 350° for 10-12 minutes or until cookie springs back when lightly touched. Cool. Mix all frosting ingredients until smooth; spread over cookies. Makes about 3-1/2 dozen.