Preparation:

Preheat oven at 350 degrees. Sift together flour, baking powder, soda and salt.
Cream butter, sugar, eggs and flavoring together, then add milk.
Gradually stir in flour mixture, beating until blended.
Refrigerate the dough for a few hours, making it easier to handle.

Once chilled, roll out dough to 1/4-inch thickness on a floured surface.
Use cookie cutters to cut out cookie shapes and place them on the cookie-sheet pan.
Bake for five to eight minutes or until golden brown.
Tint frosting and decorate cooled cookies as desired.

The dough and/or baked cookies can be frozen for later use.

Yield: about 8 dozen medium-size cookies