Smooth Sailing Sugar Cookies Recipe

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