Add butter and sugar to an electric mixer. Using the paddle attachment, beat until smooth.
Next, add the eggs and vanilla. Beat until smooth, being careful to scrape down the sides of the bowl.
In a separate bowl, sift together the flour, baking powder and salt. Slowly add to the wet ingredients and mix until just combined.
Pour in the milk and mix until the dough is combined.
Divide dough in half and form into two discs. Wrap in plastic wrap and chill in fridge for at least one hour.
Once dough is chilled, preheat oven to 375 F. Roll out dough to ~1/3 inch thick and cut out desired amount of cookies.
On a baking sheet lined with parchment paper, bake cookies for 7-9 minutes. Being careful not to overbake.
Allow cookies to cool completely before icing. Enjoy!