To make the cookie dough:

1. Sift together flour and baking soda
2. In a stand mixer, cream butter and sugar until light and fluffy
3. Add milk and vanilla and mix well
4. Add the flour mixture and mix until just combined
5. Divide your dough in half. Transfer each half onto a sheet of plastic wrap, shape into a disk, and wrap tightly to seal
6. Chill the dough for at least 30 minutes in the refrigerator before rolling out

To cut and bake the cookies:

1. Preheat the oven to 350°F and line a cookie sheet with parchment paper.
2. Unwrap one section of dough and place between two sheets of parchment paper.  Use a rolling pin to roll the dough until 1/4 inch thick.
3. Use your favorite cookie cutters to cut as many shapes as possible.  Re-roll and cut excess dough (refrigerate again if too soft)
4. Bake the cookies at 350°F for 7-10 minutes. 
5. Remove cookies from the oven and let cool on baking sheet for 2 minutes before transferring to a cooling rack to cool completely.

To frost your cookies:

1. Mix all of the frosting ingredients together.  Add more milk if too thick; add more powdered sugar if too thin.
2. To make colored frosting, divide into separate containers and add a drop or two of coloring to each one.
3. Frost with spoons or piping bags and decorate as desired!