In large bowl whisk together the flour, baking powder, and salt.

In large mixing bowl with paddle attachment cream the butter, add the sugar cream together until light and fluffy.

Add in the eggs one at a time mixing in between. Mix in the vanilla extract.

Slowly add in the dry ingredients, mix on low until dough is mostly formed. Remove the dough from the bowl and place on floured counter or non stick surface. Work dough together with hands. Be sure not to over work the dough.

Separate the dough into three equal amounts. Using a rolling pin covered in flour roll the dough out until it is 1/4 inches thick. Place the dough onto a sheet of parchment paper and onto a cookie sheet.

Continue with the next amount of dough. Place the parchment sheet on top of the previous rolled out dough. Once all three sections of dough have been rolled and are on parchment paper, set the cookie sheet with all of the dough in the refrigerator to allow the dough to chill for at least 2 hours.

Once the dough has chilled remove one section at a time, cut with cookie cutters and place onto a cookie sheet lined with parchment paper or a silicone baking sheet.

In small bowl stir together the powdered sugar, milk, and vanilla extract. Should be thick! Add to piping bag with a small tip. I used a Wilton 2 tip. Outline the shape for the cookie. Allow this outline to dry for about an hour, it will harden.

In small bowl stir together the powdered sugar, milk, and vanilla extract. This will be thinner! Add to plastic squeeze bottles and pour into shape you want iced. Spread icing with toothpick until entire area is covered in icing.

Allow the flood icing to dry at least 24 hours before stacking cookies or giving as gifts.