Grandma Retta's Sugar Cookie & Frosting

Cookie:

Preheat oven to 400*

1 cup butter
2/3 cup sugar
1 egg
3 tsp vanilla
2 1/2 cup flour
1/2 tsp baking powder

Mix together, roll out, cut and bak for 6-10 minutes.
Makes about 24 cookies

Frosting:
1 cup butter
1 tsp extract (vanilla, almond, etc) (do not use vanilla extract if you wish to color the frosting)
4 cup powdered sugar
6 T heavy cream
food coloring drops, optional

Cream together the butter and extract.  Add in 1 cup powdered sugar at a time. Add 1 T of cream add a time until it reaches desired consistency.  Add in food coloring drops if desired.