Sugar Cookies with Confectioners' Icing

2 cups all-purpose flour1 teaspoon baking powder#188; teaspoon salt#189; cup unsalted butter, at room temperature1 cup sugar1 egg1 teaspoon vanilla extractIcing1#188; cups confectioners' sugar, sifted2 tablespoons milk (low-fat is fine)1 teaspoon vanilla extractFood coloring of choiceFor the cookies: In a small bowl, sift together the flour, baking powder and salt. Set aside.In the large bowl of an electric mixer, cream together the butter and sugar. Add the egg and vanilla, and mix well. Turn the mixer to low, and slowly add the dry ingredients to the sugar mixture. Mix just until a stiff dough forms. Transfer the cookie dough to plastic wrap, and tightly secure. Refrigerate at least 1 hour and up to 12 hours.For the icing: Stir together all the ingredients in a medium bowl. Adjust consistency by adding the confectioners' sugar by tablespoon to thicken or the milk by teaspoon to thin.Divide icing into several bowls and, using a food coloring of choice, tint to desired color. Icing can be refrigerated for up to three days. Allow to come to room temperature before using to lightly ice (coat) cookies.To bake: Heat the oven to 350 degrees.Remove the dough from the refrigerator, and roll out on a lightly floured surface to 1/4-inch thickness. Cut with cookie cutters of choice, and gently place the cookies on ungreased cookie sheets.Bake 8-10 minutes, or until light gold in color. Allow to cool for a minute on a cookie sheet, and then transfer to a wire rack to cool completely before icing.Makes about 31/2 dozen cookies, depending on sizes and shape of cookie cutters.@Recipe nutrition:Nutrition values per 2-inch, iced cookie: 64 calories, 2 g fat (1.5 g saturated), 12 g carbohydrates, trace amount fiber, 1 g protein, 11 mg cholesterol, 37 mg sodium.