1. Combine sugar, butter and eggs in a large bowl. Beat with an electric mixer at medium speed, scraping the sides of the bowl often, until creamy, about 3 to 5 minutes.

2. Reduce speed to low. Continue beating for 1 to 2 minutes, gradually adding flour, lemonade (or orange juice) concentrate and baking soda, and scraping sides of bowl often, until well-blended.

3. Drop batter by rounded teaspoonfuls onto cookie sheets. Bake in a preheated 400-degree oven until edges of cookies are lightly browned, about 8 to 14 minutes.

4. Remove cookies from baking sheet. Let cool completely on a wire rack.

Make the Frosting:

Combine all frosting ingredients except the milk in a small mixing bowl. Beat at low speed, scraping the sides of the bowl often and adding milk until desired spreading consistency is reached. Frost cooled cookies.