1. Line baking sheets with parchment paper.

2. In a large bowl with electric mixer or stand mixer with paddle attachment, combine dry ingredients. Add butter, egg, milk and extract. Mix on medium speed until a soft dough forms.

3. Chill the dough in the refrigerator for at least one hour. This helps to prevent the dough from spreading when baked.

4. Preheat the oven to 350 degrees F.

5. Dust your surface with flour and use a rolling pin to roll the dough to 1/4" thickness.

6. Use cookie cutters to cut shapes from the dough. Place the cookies on the prepared cookie sheet.

7. Bake until the cookies are lightly brown around the edges, about 7 minutes.

8. Place the cookies on a wire rack to cool before decorating with royal icing.