Not-too-sweet Sugar Cookies

4 1/2 cup flour
4 T baking powder
1 tsp salt
2 cups granulated sugar
2 sticks butter, softened
2 eggs, room temp
1/2 cup milk (not fat free)
1 tsp vanilla extract

For Royal Frosting:
2 lbs powdered sugar
6 T meringue powder
12 T warm water

Cookies- Mix sugar and butter until well blended. Add one egg at a time. Sift all dry ingredients together. Add some of the dry mixture, alternating with the milk and vanilla to the sugar mixture. Beat until smooth. Separate dough into four pieces. Place in saran wrap and refrigerate at least 4 hours. Roll out dough to 1/8-1/4 inch thick and cut into desired shapes. Bake on parchment lined cookie sheet at 350 degrees for 10 minutes or until just barely brown. Allow to cool fully. Frost with royal icing. To make icing: Mix all ingredients together on low speed for 10 minutes. Tint to desired colors. Spread slightly thinned frosting onto cookies (the consistency of sour cream) and allow to fully dry. Use decorations or piping as desired.