Step 1

In a large bowl, cream butter and sugar until light and fluffy, 5-7 minutes. Beat in eggs and vanilla. In another bowl, whisk flour, baking soda, cream of tartar, nutmeg and salt; gradually beat into creamed mixture.

Step 2

Divide dough in half. Shape each into a disk; wrap in plastic. Refrigerate 1 hour or until firm enough to roll.

Step 3

Preheat oven to 375°. On a lightly floured surface, roll each portion of dough to 1/4-in. thickness. Cut with a floured 3-in. Santa-shaped cookie cutter. Place 2 in. apart on greased baking sheets.

Step 4

Bake 8-10 minutes or until light brown. Remove from pans to wire racks to cool completely.

Step 5

For frosting, in a large bowl, beat butter until creamy. Beat in milk, vanilla and salt. Gradually beat in confectioners’ sugar until smooth. Pipe onto cookies and decorate as desired.