Smooth Sailing Sugar Cookies - Master recipes

Ingredients

• 1 cup butter, softened -
• 3/4 cup sugar -
• 1 egg -
• 2 tablespoons milk -
• 1-1/2 teaspoons vanilla extract -
• 3 cups all-purpose flour -
• 1 teaspoon baking powder -
• 1/2 teaspoon salt -
• Frosting: -
• 1 cup confectioners' sugar -
• 1/2 teaspoon vanilla or almond extract -
• 1/4 teaspoon salt -
• 1 to 2 tablespoons milk -
• Food coloring, optional -