Best Sugar Cookies Ever

2 cups all-purpose flour

1 teaspoon baking powder

¼ teaspoon salt

½ cup butter

1 cup sugar

1 egg

1 teaspoon vanilla extract

Old-Fashioned Confectioner's Icing (see recipe)

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 extract and mix well. Turn the mixer to low and slowly add the dry ingredients to the sugar mixture. Mix until a stiff dough forms.

Transfer the cookie dough to plastic wrap and tightly secure. Refrigerate for at least 1 hour, up to 12 hours.

Preheat the oven to 350 degrees. Remove the dough from the refrigerator and roll out on a lightly floured surface to ¼-inch thickness. Cut with cookie cutters of your choice (hearts are always nice this time of year) and gently place the cookies on ungreased cookie sheets.

Bake for 8 to 10 minutes, or until very light gold in color. Allow to cool for 1 minute on the cookie sheet, then transfer to wire rack to cool completely before icing.

Start to finish: 15 minutes preparation; at least 1 hour chill time; 8 to 10 minutes of baking time

Yield: makes about 4 dozen cookies, depending on size and shape of cookie cutters.

Alicia Ross