In a mixing bowl, cream together the softened butter and granulated sugar until light and fluffy.

Beat in the egg and vanilla extract until well combined.

In a separate bowl, whisk together the flour, baking powder, and salt.

Gradually add the dry ingredients to the wet mixture, mixing until a dough forms.

Preheat the oven to 350°F (175°C).

Roll out the dough on a floured surface to about 1/4 inch thick.

Use a flower-shaped cookie cutter to cut out cookies and place them on a baking sheet.

Bake in the preheated oven for 10-12 minutes or until the edges are lightly golden.

In a small bowl, mix powdered sugar and milk to create a smooth icing.

Add food coloring to the icing as desired.

Once cookies have cooled, decorate them with the icing.