Sugar Cookie Cut-outs

3 1/2 c. flour
2 tsp. baking powder
1/2 tsp. salt
1 c. butter (not margarine)
3 eggs
1 c. + 2 Tbsp. sugar
1 1/2 tsp. vanilla

Cream butter and sugar, add eggs and vanilla. Combine dry ingredients and add to wet mixture. Mix. Roll out onto floured surface and cut with cookie cutters. Bake at 375 for approx. 9 minutes. Below is a recipe for a simple buttercream frosting. It works great on these cookies.

Buttercream Frosting

1 lb. powdered sugar
1/4 tsp. salt
1/4 c. milk
1 tsp. vanilla
1/3 c. (2/3 stick) soft margarine OR butter

Combine half the powdered sugar with the butter and salt. Slowly add the rest of the powdered sugar. Continue by adding the milk and vanilla. Great on cookies and cakes.