Sift together flour, baking powder, and salt. Then, set it aside.
Place butter and sugar in a large bowl and beat with an electric stand mixer until light in color. Add egg and milk, then beat to combine. Put the mixer on low speed, gradually add the flour, and then beat until mixture pulls away from the sides of the bowl.
Divide the dough in half, wrap in waxed paper, and refrigerate for 2 hours.
Preparation:
Preheat the oven to 375 degrees:
Sprinkle cooking surface with powdered sugar and remove 1 wrapped pack of dough from the refrigerator at a time. Sprinkle rolling pin with powdered sugar and roll out dough to 1/4 inch thick. (Move the dough around and check underneath to make sure it is not sticking. If the dough has warmed during rolling, place a cold cookie sheet on top for 10 minutes to chill).
Cut into the desired shape and place at least 1-inch apart on the greased baking sheet.
Baking:
Bake for 7-9 minutes or until the cookies become brown around the edges. Make sure to rotate the cookie sheet halfway through baking. Let sit on baking sheet for2 minutes after removal from the oven and then move to a wire rack to complete cooling.