To make eggless sugar cookie dough
Sift flour and baking powder and keep aside.
In a stand mixer (or hand mixer), cream butter and sugar until light (pale) and fluffy. Start on low speed and once the sugar has been incorporated turn it to medium speed for 2-3 mins.
Add milk and vanilla extract and mix well. The mixture should still look fluffy.
Add the dry ingredients (flour and baking powder) and mix until just combined. Do not over mix.

The dough will be soft at this point. Shouldn't be overly dry or crumbly, if so add a tablespoon of milk and mix.
Transfer the dough onto a cling wrap, bring it together, shape it in a block and wrap to seal.
Chill the dough for 30 mins in the refrigerator. Or the dough can be stored in the fridge for up to 4-5 days, or frozen for up to three months. Thaw the frozen dough in the refrigerator over-night before you roll out.

To cut and bake the cookies
Preheat the oven to 350°F and line a cookie sheet or baking tray with parchment paper and keep ready.
Unwrap the dough and divide it into two parts using a knife. Refrigerate one half while we work with the other.
Place the dough between two parchment papers. Using a rolling pin roll the dough into ¼th inch thickness.
Use your favorite cookie cutters and cut as many as possible.
Lift the cookies gently using a spatula and transfer on to the lined baking tray.

Remove the extra dough around the shapes to make it easy to lift the cookies.
Gather that excess dough into a ball and keep covered or refrigerated. This can be rolled and cut later to make more cookies.
Bake the cookies at 350°F for 7mins for soft cookies. The cookies make look not done but will harden on cooling. For crispier cookies bake for 8-10 mins.
Remove from the oven and let them sit on the tray for 2 mins and then gently lift using a spatula to transfer onto a cooling rack.

Allow the cookies to cool completely before storing or frosting. Continue rolling and cutting with the remaining dough or keep it refrigerated or frozen until ready to use.
Allow the cookies to cool completely before storing. Place them in an airtight container until you are ready to decorate them.