Sugar Cookies

1 cup butter
1 1/2 cups sugar
2 eggs
5 tbsp milk
3 cups flour
1 tsp baking powder

Cream together butter and sugar. Add and blend in eggs and milk. Add flour and baking powder to mixture and mix until dough is smooth. Roll out into thickness desired. Cut out cookies. Place on ungreased or cookie sheet sprayed. Sprinkle dough with sugar or leave plain for frosting. Bake at 375 degrees for 7-9 minutes.