These cookies are excellent for rolling, with a few tried-and-true tricks up your sleeve.

3 cups unbleached all-purpose flour
3/4 teaspoon baking powder
1/4 teaspoon salt
1 cup unsalted butter, softened
1 cup sugar
1 egg, beaten
1 tablespoon milk
Confectioner’s sugar, for sprinkling/cutting dough

Sift flour, baking powder, and salt onto wax paper.
Cream butter and sugar in bowl of electric mixer until light and fluffy.
Add beaten egg and milk, mix for one minute, then add flour gradually, mixing at low speed, until well-combined and dough is formed.
Divide into two or three parts and form into disks.
Wrap in plastic wrap or wax paper and chill for 1-2 hours.

Preheat oven to 375 degrees F.

Sprinkle cutting board with confectioner’s sugar. Lay plastic wrap on top of dough and roll to an even 1/4-inch thickness. Using cookie cutters dipped in confectioner’s sugar, cut dough and transfer to parchment-lined baking sheet, 1-inch apart.
Bake 7 minutes or just until beginning to color. Let cool 5 minutes on sheet, then transfer to cooling rack to cool completely.
Serve as is, or decorate as desired. The cookies shown are decorated using Wilton’s Royal Icing recipe made with Meringue Powder — the white piping uses the recipe as is, and the blue background is simply royal icing thinned to a flowing consistency.