• In a medium bowl whisk together the flour, baking powder and salt.
• In a medium bowl beat butter and sugar for 1 minute then add the egg and vanilla beat just until combined. Add the flour mixture in 2 additions alternating with the milk (1 teaspoon at a time)mix just until combined.
• Move the dough to a lightly floured flat surface and gently knead a couple of time into a dough ball, wrap the dough in plastic wrap and refrigerate 60 minutes.
• Roll the dough into a ¼ inch thickness then cut out with cookie cutters, place the cut out cookies on parchment paper lined cookie sheets, sprinkle with sprinkles. Chill while the oven is pre-heating.
• Pre-heat oven to 350F (180C)
• Bake approximately 8-12 minutes or until slightly golden on the edges. Let cool on cookie sheet then move to a wire rack, cool completely before icing if desired. Enjoy!

FROSTING

• In a small bowl mix together the powdered sugar and vanilla then gradually add the milk (a little at a time, 1 tablespoon might be too much, because you want it really thick), place in pastry bag and draw an outline on the cookie, top with sprinkles. (I placed the cookie on a plastic plate before sprinkling so I didn't have sprinkles everywhere).