Whisk Dry Ingredients: In a medium bowl, whisk together the flour, baking powder, and salt.

Cream Butter and Sugar: In a large bowl, cream together the softened butter and sugar until light and fluffy.

Beat in Egg and Vanilla: Add the egg and vanilla extract and beat until well combined.

Gradually Add Dry Ingredients: Slowly add the dry ingredients to the wet ingredients, mixing on low speed until just combined. Add milk if dough is crumbly.

Chill the Dough: Divide dough, flatten into discs, wrap in plastic wrap, and chill for at least 2 hours.

Preheat and Prep: Preheat oven to 375°F (190°C). Line baking sheets with parchment paper.

Roll and Cut: Flour surface, roll dough to 1/4-inch thickness, cut out shapes, and place on baking sheets.

Bake: Bake for 8-10 minutes, until edges are lightly golden brown.

Cool: Let cookies cool on baking sheets, then transfer to a wire rack to cool completely before decorating.