Preheat oven at 180 degree C or 350 F
Soften butter (15 seconds in microwave).
Cream butter; gradually add sugar. Cream until fluffy; beat in eggs or milk and vanilla.
Toss flour, baking powder, and salt to mix; add to creamed mixture and combine well.
Add the flour mixture and mix until you have a smooth dough.
wrap dough in plastic wrap. Refrigerate for about one hour or until firm enough to roll.
Remove the chilled dough from the refrigerator and knead it with hand again,and on a floured surface,roll out the dough to a thickness of 1/4inch (1cm) (make sure the dough does not stick to the counter).
Cut out desired shapes using a cookie cutter.I used bird shaped cookie cutter.