In a medium bowl, sift, flour, baking powder and salt and set aside.

Add butter and sugar in electric stand mixer and beat until light in color. To this add egg and milk until every thing gets combine very well.

Gradually add flour and mix until the dough pull from the sides of the bowl. Divide the dough into half, wrap in Ziploc bag/ waxed paper and refrigerate for 2 hours.

When you are ready to bake Preheat oven to 375 degrees F, line the baking sheet with a parchment paper.

Sprinkle the surface with powdered sugar and roll the dough into ¼ inch thick and move the dough around check underneath frequently to make sure it is not sticking. Cut the desired shape and chill the dough for 15 minutes and bake at 375 F for 7-8 minutes or until cookies just turn brown around the edges. You can ice the cookies once it is completely cool down. You can store cookies in airtight container for up to 1 week.