1. In a medium bowl, whisk together the flour, baking powder, and salt.

2. In a large mixing bowl, beat the softened butter and granulated sugar until light and fluffy.

3. Add the eggs one at a time, then mix in the vanilla extract and 2 tablespoons milk until smooth.

4. Gradually add the dry ingredients and mix just until a soft dough forms.

5. Wrap the dough and chill for 1 hour.

6. Preheat the oven to 350°F and line baking sheets with parchment paper.

7. Roll the chilled dough on a lightly floured surface to about 1/4-inch thickness.

8. Cut into Christmas shapes and place on the prepared baking sheets.

9. Bake for 8 to 10 minutes, or until the tops are set and the bottoms are lightly golden.

10. Cool on the baking sheet for 5 minutes, then transfer to a wire rack to cool completely.

11. In a small bowl, whisk together the powdered sugar, 3 tablespoons milk, and 1/2 teaspoon vanilla extract to make the glaze.

12. Spread or drizzle the glaze over the cooled cookies and decorate with red and green icing or sprinkles.

13. Let the glaze set completely before serving or storing.