With electric mixture, beat sugar, butter and vanilla until mixture is creamy, about 2 minutes. Scrape down sides of bowl. Add eggs beating after each egg; beat thoroughly.
In a separate bowl combine flour, baking powder and salt. Beat the dry ingredients into the creamed mixture.
Roll out cookie dough to ¼” (0.6 cm) onto a lightly floured board. For best results, do not roll cookie dough too thin. Use cookie cutters of your choice for a variety of different shapes and sizes. Place cookies on parchment lined cookie sheets.
Bake at 350°F (180°C) for 10 minutes or until the underside of cookies turn golden brown.
Combine icing sugar with milk to reach desired spreading consistency. Stir in food coloring or leave icing white. Using a pastry brush, paint frosting over cooled cookies and decorate with colored sugar, toasted coconut or slivered almonds, chocolate shavings or chocolate chips.