Classic Sugar Cookies

Preheat oven to 350°F. Prepare greased cookie sheets,

Sift together flour, baking powder and salt; set aside. In a large bowl, beat the butter with the granulated sugar until fluffy. Add eggs and vanilla; beat well. Stir in dry ingredients, a third at a time, until all is incorporated, for a smooth, stiff dough. If dough appears dry, use hands to gently knead to evenly distribute butter.

Using waxed paper lightly dusted with confectioners' sugar, roll out a portion of the dough into a 1/4 inch thick rectangle. Press cookie cutter of desired shapes into dough. Trim away excess dough. Gently lift cut out cookies from waxed paper and place on prepared cookie sheets. Repeat rolling and cutting until all dough is used.

This dough is very easy to work with and does not require refrigeration before rolling; however, it can be stored in the refrigerator for several days. Allow to come to room temperature before rolling.

Bake for 10 minutes, or until cookies are firm and light golden brown. Remove from cookie sheet and allow to cool completely before decorating.

In a large bowl, beat all ingredients at medium speed for 8 to 10 minutes. Divide icing into separate containers; add food coloring of choice and stir. Keep icing covered to prevent drying. Store in refrigerator.

Makes approximately 2 1/2 cups of icing.