Christmas Tree Sugar Cookies

Whisk together flour, salt, and baking powder in a medium mixing bowl. Set aside.
In a separate bowl, cream the butter and sugar together using an electric mixer. Add eggs, one at a time, and beat well. Add vanilla and mix well.
Add the flour mixture to the butter mixture,and mix until combined, but do not overmix.
Shape the cookie dough into a ball, cover it tightly and place in refrigerator to chill for one hour.
When ready to bake, preheat the oven to 350 degrees. Prepare baking sheet(s) with parchment paper or silicone baking mat.
Remove dough from refrigerator and allow the dough to rest at room temperature until it is soft enough to roll.
Roll the dough out a well-floured surface. It should be approximately ¼ inch thick. Using a lightly floured tree-shaped cookie cutter, cut out as many cookies as possible. Place the cookies 2 inches apart on the cookie sheets.
Bake for 7-10 minutes or until small cracks appear all over the tops of the cookies. Watch them carefully and make sure to pull them out before the edges brown, unless crispy cookies are preferred.
Place the cookie sheet onto wire cooling rack and allow them to cool for 5 minutes before transferring the cookies to a wire cooling rack to cool completely.

Beat butter with an electric mixer until creamy, then add in the powdered sugar a little at a time, beating well after each addition. Add in the vanilla and mix well. Add a few drops of milk and beat well. If a thinner consistency is desired, add more milk, a little at a time, beating well after each addition. Add food color and mix until well combined, making sure to scrape down the bowl to get all frosting colored.
Pipe frosting onto cookies using a star shaped piping tip (Wilton #98) starting at the base of the tree, then working your way up. To get the look of tree branches, make sure to overlap the layers. Add sprinkles if desired.