Ingredients

1 cup Butter, Softened
1 1/2 cups Sugar
2 Eggs, Well beaten
4 cups Flour
3 teaspoons Baking powder
1/8 teaspoon Baking soda
1 teaspoon Vanilla
1/4 cup Milk

FROSTING:
3 cups Powdered sugar
1/3 cup Butter
1 1/2 teaspoon Vanilla
2 tablespoons Milk

Directions

Preheat oven to 350 degrees.

Cream butter and sugar. Add eggs and milk. Add remaining ingredients.

The last cup of flour will have to be kneaded in.

Chill dough for at least one hour.

Roll out and cut into cookies.

Bake 8-10 minutes, just until edges start to turn light brown. Cookie sheets lined with parchment paper work well.

Let cool before frosting and decorating.

Frosting: Mix all ingredients until smooth. Add desired coloring.