Suzy's Sugar Cookies

1/2 C Butter

1 C Sugar

1 Medium Egg

1/2 tsp Vanilla

1/2 tsp Salt

2 tsp Baking Powder

2 C Sifted Flour

Icing:

     Powered Sugar

     Milk

Cream butter and sugar. Blend in egg and vanilla. Sift together salt, baking powder, and flour and add to mixture. Chill for several hours. Roll out and cut with cookie cutters. Bake at 400° for 8-10 minutes or until golden brown on edges. After cookies are cool, frost with icing (or sprinkle with sugar before baking.)