I got this recipe from Stephanie and it is the best I have ever made! So I am saving it here. 

Kittencal's Buttery Cut-Out Sugar Cookies W/ Icing That Hardens

from food.com

 
 

Ingredients

COOKIES

• 1 cup butter, softened (no substitutes)
• 1 cup sugar
• 2 eggs
• ¹⁄₂ teaspoon vanilla
• ¹⁄₂ teaspoon almond extract
• 3 ¹⁄₄ cups all-purpose flour
• ¹⁄₂ teaspoon baking soda
• ¹⁄₂ teaspoon baking powder
• ¹⁄₂ teaspoon salt 

   

  FROSTING
•  2 cups sifted confectioners' sugar (the sugar must be sifted)
• 1 tablespoon milk (adding in more if needed for proper spreading consistency)
• 1 tablespoon light corn syrup
• ¹⁄₄ teaspoon almond extract (can use 1/2 teaspoon vanilla in place of the almond)
• food coloring (use your choice of colours)

   

   

  DIRECTIONS

  
  

  1. For cookies; in a large bowl combine butter with sugar, eggs, vanilla and almond extract; beat using an electric mixer on high speed until light and fluffy.
  2. In another bowl combine the flour with baking powder, baking soda and salt; gradually stir into the butter mixture until well blended.
  3. Cover bowl with plastic wrap and chill for 2 hours.
  4. Set oven to 400°F.
  5. Line cookie sheets with parchment paper (do not grease cookie sheets use parchment paper only).
  6. On a very lightly floured surface roll out the dough into about 1/4-inch thickness.
  7. Cut into desired shapes using cookie cutters.
  8. Place cookies 2-inches apart on cookie sheet.
  9. Bake 4-6 minutes.
  10. Remove cookies to wire racks to cool completely before icing.
  11. For the frosting; in a small bowl mix the confectioners sugar with milk (start with 1-2 tablespoons, you will likely need more milk for the perfect spreading consistency).
  12. Beat in corn syrup and almond extract until the icing is smooth and glossy (if the icing is too thick add in a small amount more of corn syrup).
  13. Divide into as many separate bowls as you wish for different colours.
  14. Add in food coloring until desired intensity is achieved.
  15. Paint the icing over the cookies using a brush, or dip edges of cookies into icing.
  16. Allow to set on waxed paper.