Instructions: Assorted jimmies, colored sugar, or sprinkles for topping (optional)

In large bowl, thoroughly stir together the flour, baking powder and salt; set aside. In a large bowl, with an electric mixer on medium speed, beat together the butter or butter and margarine and sugar until very light and fluffy.

Beat in the egg, milk, vanilla and lemon or almond extract, if using, until very well blended and smooth.

Gradually beat or stir in the flour mixture to form a smooth, slightly stiff dough. If it seems soft, stir in up to 3 tablespoons more flour.

Let the dough stand for about five minutes, or until firmed up slightly.

Divide the dough in half. Place each portion between large sheets of wax paper. Roll out the portions a scant 1/4 inch thick; check the underside of the dough and smooth out any wrinkles that form. Stack the rolled portions (paper still attached) on a baking sheet.

Refrigerate the dough for 45 minutes, or until chilled and firm, or freeze for 25 minutes to speed chilling.

Preheat the oven to 375 degrees. Grease several baking sheets or coat with nonstick spray.

Working with one portion at a time and leaving the remaining dough chilled, gently peel away, then pat one sheet of wax paper back into place. Flip the dough over, then peel off and discard the second sheet. Using assorted 2 1/2- to 3 inch cutters, cut out the cookies.

(If at any point the dough softens too much to handle easily, transfer the paper and cookies to a baking sheet and refrigerate or freeze until firm again.)

Using a spatula, carefully transfer the cookies to the baking sheets, spacing about 2 inches apart. Reroll any dough scraps. Continuing cutting out the cookies until all the dough is used. Sprinkle cookies with jimmies, colored sugar or sprinkles, if desired, patting down lightly.

Or add dry stenciling, faux etching, or other decorations, if desired.

Bake the cookies, one sheet at a time, in the upper third of the oven for eight to 11 minutes, or until lightly colored on top and slightly darker at the edges.

Reverse the sheet from front to back halfway through baking to ensure even browning. Transfer the sheet to a wire rack and let stand until the cookies firm up slightly, one to two minutes.

Using a spatula, transfer the cookies to wire racks. Let stand until completely cooled.

Decorate previously undecorated cookies with icing, glaze or wet stenciling, if desired.

Store in an airtight container for up to two weeks or freeze up to two months.

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