Step 1

Mix flour, baking powder and salt; set aside. Beat butter in large bowl with electric mixer on medium speed until creamy. Gradually add granulated sugar, beating until well blended. Add eggs, 1 at a time, beating well after each addition. Blend in milk and vanilla. Gradually add flour mixture, beating well after each addition. Refrigerate at least 4 hours or overnight.

Step 2

Preheat oven to 400°F. Roll out dough to 1/8-inch-thickness on lightly floured surface. Cut into desired shapes with floured 3-inch cookie cutters. Sprinkle with colored sugar, if desired. Place, 2 inches apart, on ungreased baking sheets.

Step 3

Bake 5 to 8 minutes or until lightly browned. Cool completely on wire racks. Decorate as desired.