In a large mixing bowl using a hand mixer, mix together butter and sugar until creamy. Add egg, vanilla, and milk, baking powder, and salt. Mix until well combined.

Gradually add flour, ½ cup at a time, mixing well with hand mixer after each addition. When the dough becomes too stiff to use the hand mixer, use a wooden spoon to stir in the rest of the flour.

Once the flour has been completely mixed in, divide the dough in half.

Wrap each half in plastic wrap and refrigerate for at 30 minutes.

Preheat oven to 375 degrees.

On a lightly floured surface, roll 1 dough ball until ⅛ to ¼ inch thick.

Using cookie cutters, cut dough into desired shape. Place on parchment paper lined cookie sheet and bake 7-10 minutes, or until lightly browned around the edges.

Transfer baked cookies to cooling rack and let cool completely before icing.

Repeat step 6-8 with remaining dough ball.