Prepare two baking sheets with parchment paper and set aside.

In small bowl, combine flour, baking powder and salt.

In large bowl, mix butter and sugar until combined. Add egg and vanilla and mix thoroughly. Add dry ingredients and mix until just combined.

Shape dough into ball, wrap with plastic and chill 1 hour.

Preheat oven to 325 degrees F.

Place chilled dough between two pieces of parchment paper and roll to 1/8-inch thickness, removing and replacing parchment paper as needed.

Using lightly floured 2-inch round cookie cutter, cut cookies and place onto prepared baking sheets about 1 inch apart.

Bake 15-18 minutes, rotating halfway through baking, until cookie edges are slightly golden.

Let cook on baking sheets 10 minutes, then remove to wire racks to cool completely.

To make frosting, cream butter until fluffy. Add vanilla and salt.

Gradually add 2 cups powdered sugar then milk 1 Tbsp. at a time.

Add desired food coloring and frost cookies.