In a medium bowl mix the flour, baking powder, and salt.
Using an electric mixer, beat the butter and sugar until it is a light yellow color.
Add the egg and 1 tablespoon of the milk and continue to beat.
Gradually add the flour mixture, mixing until the dough pulls away from the sides of the bowl.
Divide the dough in half and wrap each half in waxed paper. Chill the dough for at least two hours until you are ready to roll it out.
Preheat oven to 375 degrees F.
After chilling, roll the dough out to ¼-inch thick. Use powdered sugar on your surface to avoid sticking. Cut the cookies and place them at least 1 inch apart on your cookie sheet.
Bake 7-9 minutes or until slightly brown at the edges. Let them sit on the sheet for at least 2 minutes before cooling them on a wire rack.
Meanwhile, combine the second 1 tablespoon of milk with 1 cup of confectioner's sugar. Drizzle or spread over cookies once cooled and allow to sit for 10 minutes to solidify.
