Sugar Cookie Perfection

This is my mom's sugar cookie .

Cream together butter and sugar.

Add egg and continue creaming until well combined.

Sift together flour , baking powder and salt.

Stir into butter mixture.

Add vanilla.

Roll out on lightly floured surface to a little over 1 / 4 inch thick.

Cut into shapes.

Bake on parchment @ 400 for 8-10minutes , depending on size.

Let cool and then frost.

To frost: i use 1 cup powdered sugar , 1 tsp corn syrup and enough milk to make a nice spreadable consistancy.

butter, sugar, egg, flour, baking powder, salt, vanilla