Cream the butter and sugar together until fluffy. Beat in the egg and the vanilla.

Combine the flour, baking powder and salt. Stir into the butter mixture, blend well. Wrap in plastic wrap or parchment paper and chill thoroughly. (at least an hour)

Roll out the dough to slightly less than 1/8 of an inch thickness. Cut with cookie cutters. Place on a lightly greased (or parchment lined) cookie sheet.

Bake at 350 degrees for 10 to 12 minutes, or until delicately browned at the edges. Let cool completely before frosting.

Combine the sugar, corn syrup, milk and vanilla. Blend well. Tint portions of the frosting with food coloring if desired.

Cover with a damp cloth or plastic wrap until ready to use.

Before the glaze hardens on the cookies, sprinkle with decorations if desired.