Sugar Cookies (Rolled)

1 cup softened butter
1/2 cup white sugar
1 egg
1 teaspoon vanilla extract
3 cups all purpose flour
1/2 teaspoon baking powder
1/8 teaspoon salt

Cream butter and sugar until smooth.  Beat in egg and vanilla.  Stir in the flour, baking powder and salt.  Cover and chill for at least one hour or overnight. 

Preheat oven to 350 degrees.  Roll out dough on floured surface 1/8 to 1/4 inch thick.  Cut into shapes with cookie cutters or trace small hands to make decorated hand cookies (and decorate when cooled). 

Glaze:

1 1/2 cups powdered sugar
3 to 3 1/2 tablespoons milk

Bake in oven heated to 350 degrees for 12 to 14 minutes.  Cool completely and decorate.