The best sugar cookies

2 sticks butter, softened
1 cup sugar
2 eggs
1 Tablespoon milk
1 teaspoon vanilla
3 teaspoons baking powder
3 cups flour

Cream butter and sugar with vanilla. Add eggs and milk. Mix in baking powder and flour. Roll onto a floured surface and make your favorite shapes. Taste better when it is not rolled out too thin.
Bake 350 for 10-12 minutes.

Let cool and frost with butter cream frosting and sprinkles.

Butter cream frosting

3T. Butter, softened
1 1/2 cup powdered sugar
1 t. Vanilla
1-2 T. Milk

Mix all, thin a little with milk or cream. If you like lemon, add a little lemon juice and rind with vanilla instead of milk.