1.25 cup sugar
3/4 cup butter
little milk/milk powder.
vanilla extract as per your taste.
2 cups all-purpose flour
2 teaspoons baking powder/soda.
pinch of salt.
Mix all ingredients.
Make balls and flatten them, coat them with sugar.
Bake at 350F for 8-10 minutes or until light golden color.
If you wish,you can do some cookie decoration as per occasion (valentine, christmas, halloween, July 4th...)