For the Cookies:

• 1 1/2 cups butter, softened
• 2 cups white sugar
• 4 eggs
• 1 teaspoon vanilla extract
• 5 cups all-purpose flour
• 2 teaspoons baking powder
• 1 teaspoon salt

1. In a large bowl, cream together butter and sugar until smooth. Beat in eggs and vanilla. Stir in the flour, baking powder, and salt. Cover, and chill dough for a minimum of one hour or as long as overnight.
2. Preheat oven to 400 degrees F (200 degrees C). Roll out dough on floured surface 1/4 to 1/2 inch thick. Cut into shapes with any cookie cutter. Place cookies 1 inch apart on ungreased cookie sheets.
3. Bake 6 to 8 minutes in preheated oven. Cool completely. It is very important to wait until your oven has completely heated to 400 degrees. Also, when the cookies come out of the oven, they will continue to cook further so make sure not to overcook them.

For the Icing:

• 2 cups powdered sugar sifted
• 6-8 teaspoons milk
• 4 teaspoons corn syrup
• 1/2 teaspoon vanilla extract or almond extract
• food coloring optional

1. Sift your powder sugar into a bowl.
2. Add the corn syrup, extract of your choice, and milk.
3. Stir ingredients until no lumps remain. If making colored icing, divide into bowls and add food coloring.
4. To frost cookies, pipe an outline around the edge of the cookie. Once this outline has hardened, fill in the outline with icing.