Sugar Cookies

Sift together flour, baking powder and salt.

Cream butter and sugar gradually and cream until light and fluffy.

Add eggs, one at a time, beating well after each addition.

Alternately add flour mixture and milk, beating until blended after each addition.

Wrap dough into foil or plastic wrap and chill several hours.

Roll out part of the dough at a time, 1/8-inch thick on floured board.

Cut with 2 1/2-inch cookie cutters.

Sprinkle with granulated sugar and bake on ungreased cookie sheet at 400° for 8 to 10 minutes until edges are brown.