In a large bowl cream butter and sugar. Add flour. If dough is too sticky add small amounts of flour. Dough should be crumbly but still holds together. Put a portion of dough out on a floured surface, roll it out to about ¼ inch thick. Cut with cookie cutters. Poke tops of cookie with a fork. Bake at 325 for 15 minutes or until bottoms are light brown, do not brown tops. Let them cool for about 5 minutes before Make icing with remaining ingredients. Frost and decorate.