Sugar Cookies

1 cup sugar

1 cup butter, softened

3 tablespoons milk

1 teaspoon vanilla

1 egg

3 cups flour

1 ½ teaspoons baking powder

½ teaspoon salt

Combine sugar, butter, milk, vanilla and eggs. Spoon in flour and dry ingredients. Chill dough. Divide into thirds to work with. Bake at 400 degrees F. for 5-8 minutes or until lightly brown.

Frosting

⅓ cup soft butter

3 cups powdered sugar

1 ½ teaspoons vanilla (use clear if making a white icing)

3 tablespoons water

Mix together and ice cookies. Add any sprinkles or whatever you want. Let dry thoroughly.