FOR THE COOKIES:

• Sift together flour, baking powder, and salt. Set aside.
• Place butter and sugar in the large bowl of an electric stand mixer and beat until light in color.
• Add egg and milk and beat to combine.
• Put mixer on low speed, and gradually add flour. Beat until mixture pulls away from the side of the bowl.
• Divide the dough in half, wrap in waxed paper, and refrigerate for 2 hours.
• Preheat oven to 375 degrees F.
• Sprinkle the surface where you will roll out the dough with powdered sugar.
• Remove 1 wrapped pack of dough from the refrigerator at a time. Sprinkle the rolling pin with powdered sugar, and roll out the dough to 1/4-inch thick. (Move the dough around and check underneath frequently to make sure it is not sticking.)
• If the dough has warmed during rolling, place a cold cookie sheet on top for 10 minutes to chill.
• Cut into the desired shapes, place your cookies at least 1 inch apart on a greased baking sheet, parchment, or silicone baking mat.
• Bake for 7 to 9 minutes or until cookies are just beginning to turn brown around the edges, rotating the cookie sheet halfway through baking time.
• Let sit on baking sheet for 2 minutes after removal from oven and then move to complete cooling on wire rack.
• Glaze as desired. Store in an airtight container for up to 1 week.

FOR THE GLAZE:

• Mix all ingredients together until nice and smooth.
• Do not allow too long between making of the glaze and glazing the cookies; once it forms a hard layer on top, it can be challenging to work with.