In a medium sized bowl, mix together the flour, baking powder and salt. Set aside.

In a large bowl, cream the earth balance butter and sugar together with a hand mixer. A stand mixer would also work perfectly for this.

Add in the vanilla extract and milk and mix a little more.

As you continue to mix, slowly add in the dry ingredients. Mix until everything is combined and a dough forms.

Take the dough and form it into a disk and wrap it in plastic wrap. Let it chill in the fridge for about an hour.

On a lightly floured surface, roll out the dough with a rolling pin until it is about ¼ inch thick.

Use cookie cutters to cut out desired shapes and place the cutouts on the baking sheets.

Re-roll the remaining “scrap” dough and continue to cut out cookies until all the dough is used.

Bake in the oven for 10-12 minutes or until the underneath is slightly golden brown.

Let the cookies cool completely before icing and decorating.

To make the icing, put the powdered sugar in a bowl and add a tablespoon of milk and stir. Continue adding a teaspoon of milk at a time, stirring in between, until a thick frosting forms. Be careful not to add too much milk! A little goes a long way.