Heat the oven to 350 degrees.

Sift together the flour, baking powder and salt.

Blend together the butter, sugar, milk and eggs until smooth and creamy.

Beat in the dry ingredients.

Separate the dough into four even pisces, and roll out on a lightly floured surface until about ⅜ of an inch thick.

Use a round cookie cutter to cut out cookie shapes from the dough.

Place the cookies onto a parchment lined baking sheet.

Bake for 10 minutes, or until cooked through.

Let cool to room temperature.

Whisk together the frosting ingredients until smooth. Slowly add the milk a little at a time until your desired consistency is achieved.

Color with food coloring if desired, and frost the cookies before serving.