Sieve flour, salt, baking powder together and mix it well, Set aside.
In a mixing bowl add butter, icing sugar, milk and vanilla essence and whisk it together to form a cream.
Then add the flour mixture and mix well to form a smooth dough.
Add 2-3 teaspoon of extra milk if needed. But don't be tempted to add more milk, just add to bring together to a dough.
Just roll the cookies with a chapati roller on a butter paper till just about 1/4 inch thickness.
Then cut into different shapes with cookie cutters.
Take it carefully with a ladle and place it on the tray with butter paper.
I refrigerated it for 15mins before baking and the cookies didn't spread much so you can keep it closer.
Meanwhile preheat oven at 180 deg C for 10mins then bake the cookies for 15-20mins or until the edges turn golden brown. The cookies will look pale only the edges might have turned golden brown, its the right time to stop.
Allow them to cool them in tray itself for few mins, then cool them on wire rack.
Once cooled store them in airtight container until you are ready to decorate them.
I made the cookies the previous day and decorated them the next day.