In a large bowl or the bowl of your stand mixer beat the butter on high until light and fluffy. Roughly 30 seconds.
Then add the salt, sugar and baking powder. Mix until combined.
Scrape the sides and then add the wet ingredients (milk, egg and vanilla). Mix until combined.
Turn your mixer to low and slowly add the flour. Mix until combined.
Turn the dough out onto some plastic wrap and then chill for at least an hour.
Preheat your oven to 375 degrees Fahrenheit.
Turn the chilled dough out onto a floured surface. Roll the dough out to a 1/4 inch thickness.
Use your favorite cookie cutters and then place the cookies onto a parchment or silpat lined cookie sheet.
Bake for 7-9 minutes or until the edges of the cookies are slightly browned.
Remove from the oven and cool on the cookie sheet for 1 minute. Then transfer to a cooling rack to cool completely.
Once cool decorate with your favorite frosting/icing and your favorite cookie toppings (colored sugar/ candies).