Smooth Sailing Sugar Cookies

Ingredients (14)

• 1 cup butter, softened
• 3/4 cup sugar
• 1 egg
• 2 tablespoons milk
• 1-1/2 teaspoons vanilla extract
• 3 cups all-purpose flour
• 1 teaspoon baking powder
• 1/2 teaspoon salt
• FROSTING:
• 1 cup confectioners' sugar
• 1/2 teaspoon vanilla or almond extract
• 1/4 teaspoon salt
• 1 to 2 tablespoons milk
• Food coloring, optional