Mrs. Olsen's Sugar Cookies

1/2 cup butter
1 cup sugar
1 egg
2 cups flour
1 1/2 teaspoon baking powder
1/2 teaspoon salt
1 tablespoon milk
1 teaspoon vanilla

Preheat oven to 375 degrees.

Cream butter, sugar and egg until well blended. Add flour, baking powder, salt, milk and vanilla; mix until all combined. Roll out in your favorite shapes and bake for 8 minutes.

Let cool and frost.