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Sift flour, baking powder, salt and sugar together.
Sprinkle dough with extra white sugar and cut out shapes.
Bake at 400 degrees 5-8 minutes, will make 6-7 dozen
Frosting: 2 Tablespoons butter, 2 cups powdered sugar, 2-4 Tablespoons cream (add a little at a time), 1/2 teaspoon vanilla. Beat until creamy.