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