Sift together flour, baking powder and salt in a bowl. Set aside.
In a separate bowl, cream butter and sugar until light and fluffy. Mix in vanilla extract and milk.
Slowly add in the dry ingredients.
Divide the cookie dough in half, form them into disks and wrap them in wax paper or plastic wrap. Chill in the refrigerator for about an hour or until slightly firm.
Preheat the oven to 375°F. On a lightly floured surface, take out one of the disks and roll it out to about ¼ inches thick. Cut into shapes and transfer them to a cookie sheet lined with parchment paper or a silicone baking mat.
Bake for 10-12 minutes or until they are slightly brown on the edges. (They won't get super brown since there is no egg.)
Cool completely on a drying rack before decorating.
Notes
This dough can get a little too soft to handle at room temperature, so you may have to return it to the refrigerator after rolling and cutting.