Combine butter & sugars; beat until fluffy. Add eggs, milk & vanilla; beat well. Combine flour, baking powder & salt; stir into batter.

Cover & chill 3-4 hours. Roll out about 1/3 of the dough to 1/8" on lightly floured board. Cut into sedired shapes. Bake at 375 on ungreased sheet for 8-10 minutes, or until done. Cool. Decorate as desired.