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Butter Sugar Cookies
Cookie:
1 cup butter softened
1 cup sugar
1 egg
2 1/2 cups all-purpose flour
2 tablespoons orange juice
1 tablespoon vanilla
1 teaspoon baking powder

Frosting:
3 cups powdered sugar
1/3 cup butter softened
1 teaspoon vanilla
2 to 3 tablespoons milk

Combine 1 cup butter, sugar and egg in large bowl.  Beat a medium speed until creamy.  Reduce speed to low; add flour, orange juice, vanilla and baking powder.  Beat until well mixed.

Divide dough into thirds; wrap each in plastic wrap.  Refrigerate until firm (2 hours or overnight).

Heat oven to 400 degrees.  Roll out dough on lightly floured surface, one-third at a time (keeping remaining dough refrigerated), to 1/8 to 1/4 inch thickness.  Cut with cookie cutters.  Place one nich apart onto ungreased cookie sheets.  Bake for 6 to 10 minutes or until edges are lightly browned.  Cool completely.

Combine powdered sugar, 1/3 cup butter and 1 teaspoon vanilla in a small bowl.  Beat at low speed gradually adding milk for desired spreading consistency.  Frost and decorate cookies as desired.