Cream butter, gradually add sugar until light and fluffy.
Beat in egg, milk, and vanilla. Combine flour, baking powder, and salt. Gradually add to creamed mixture. Chill for ease in handling roll out dough to 1/2 inch thickness on lightly floured surface. Cut with floured cookie cutter into shapes
Bake on a cookie sheet in preheated 350 degree oven 8 to 10 minutes or until lightly browned. Remove to wire rack to cool