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Introduction
Combine butter and sugar in the bowl of a stand mixer (or in a large bowl and use an electric hand mixer) and beat until creamy and well-combined.
In a separate, medium-sized bowl, whisk together flour, baking powder, and salt.
Gradually add dry ingredients into wet until completely combined.
Lay out a large piece of plastic wrap and transfer approximately half of the dough onto the wrap (dough will be quite sticky at this point, that's OK!).
Once dough has finished chilling, preheat oven to 350F (175C) and line a baking sheet with parchment paper. Set aside.
Use cookie cutters to cut out shapes and use a spatula to transfer shapes to prepared baking sheet.4
Combine sugar, 2 Tablespoons of milk, corn syrup, and vanilla extract in a medium-sized bowl and stir until combined. If frosting is too thick, add more milk, about a teaspoon at a time, until the frosting is thick but pipeable. If you accidentally add too much milk, add powdered sugar until desired texture is reached.
Transfer frosting to a piping bag with a piping tip (I used Wilton 5), or place in a Ziploc bag and snip a small piece of the corner off (not as neat, but this will still work, just take care that the frosting isn’t so thick that it breaks open the seam of the bag when you are squeezing).
Pipe frosting on cookies and decorate with decorative candies, if desired.