The BEST Sugar Cookies

Prepare to throw the rest of your sugar cookie recipes away...these really cannot be beat. They are fluffy like a pillow. If you make them, make sure you have lots of extras because they will disappear fast. You can use whichever icing you prefer, but the almond-flavored recipe I have included is a-mazing.
The BEST Sugar Cookies

1 1/2 cups butter, softened
2 cups white sugar
4 eggs
1 teaspoon vanilla extract
5 cups all-purpose flour
2 teaspoons baking powder
1 teaspoon salt

In a large bowl, cream together butter and sugar until smooth. Beat in eggs and vanilla. Stir in the flour, baking powder, and salt. You can cook these immediately (my favorite way) or cover, and chill dough for at least one hour (or overnight) if you want to use cookie cutters.
Preheat oven to 400 degrees F. Roll out dough on floured surface 1/4 to 1/2 inch thick. Cut into shapes with any cookie cutter. Place cookies 1 inch apart on ungreased cookie sheets. Bake 6 to 8 minutes in preheated oven or 10-12 minutes if you cook immediately. Cool completely.

Almond Frosting

1 cup powdered sugar
2 Tbs. butter, room temp.
1 Tbs. + 3/4 tsp. milk (or to desired consistency)
1/4 tsp. almond flavoring

Beat ingredients together until smooth. Spread a small amount on cooled cookies.