Combine sugar and butter.

Add eggs and combine.

Stir together flour, baking powder and salt.  Add to the mixture and combine.

Add vanilla and milk.

Place the cookie dough on wax paper and let sit in the refrigerator for a minimum of one hour.

Once chilled, roll out onto a floured surface and cut into shapes.

Preheat oven to 350 degrees.

Place on a parchment paper covered cookie sheet and bake for 8-10 minutes or until slightly golden brown.

Once cooled, decorate with royal icing or glaze.