Preheat oven to 400º F.

Cream together the butter and sugar. Add in the milk, vanilla and egg, mix until the egg is fully incorporated and blended together.

Mix in the flour, baking powder and salt until everything just comes together. Do not over mix.

Roll the dough onto a lightly floured surface. We like the cookies to be thick and chewy, so I roll it out to about 1/4 inch thick. Dip a cookie cutter in flour, and cut out cookies. Place on a baking sheet.

Bake for 8-9 minutes.

Remove from oven, and let cook for 5 minutes before removing to a wire rack to cool completely.

Meanwhile, prepare the frosting. In a large bowl mix together all of the ingredients until creamy and well blended. Adjust milk and sugar to get a spreadable consistency. 

Once completely cool, frost and decorate as desired.

Let the frosting harden before storing in an air tight container.