Cream together sugar and butter, until fully mixed.
Add eggs, milk and vanilla and mix in.
In a separate bowl combine the dry ingredients; flour, baking powder and salt.
Slowly pour the dry ingredients in with the wet ingredients, while stirring.
With your hands, shape the dough into a ball.
Cover the bowl and place it in the fridge for at least 2 hours (or overnight)
After dough has been refrigerated, preheat oven to 400 degrees.
Lightly grease a cookie sheet, or two.
Lightly flour your counter tops and roll out part of the dough. (keep the rest in the fridge)
Roll your dough out to be about 3/8 -1/2 inch thick.
Cut your dough into shapes (if you don't have cookie cutters, use the top of a glass)
Place cookies 1 inch apart on cookie sheet.
Re roll trimmings and the remaining dough and cut.
Make sure dough is still cold when you put it in the oven. (otherwise put your pan in the fridge for a couple minutes before baking.)
Bake cookies for about 7 to 8 minutes until they turn a light golden brown color. (Watch them closely for the last couple of minutes to keep from burning.)
Allow cookies to cool slightly on pan and then remove to a cooling rack.
Allow cookies to cool completely before frosting.