Sugar cookie recipe:

4 cups flour
1/2 teaspoon salt
1 cup butter or margarine softened
1 cup sugar
2 eggs
1 teaspoon vanilla
3 Tablespoons lemon juice

Mix flour and salt and set aside.
Cream margarine and sugar together until light and fluffy.
Add eggs and beat well.
Beat in vanilla and lemon juice.
Add flour and mix thoroughly.
Chill several hours.

Preheat oven to 350 degrees.
Divide refrigerated dough into 3 or 4 portions. 
On a floured board or counter, roll out dough one portion at a time to 1/8 inch thickness.
Cut with cookie cutters and place on baking sheets.
Bake until lightly browned (about 8 - 10 minutes).

2 Cups Confectioner's Sugar.
Add a dash of salt and a teaspoon of vanilla.
Add sufficient milk or cream to make it spreading consistency.
Divde and add food coloring if desired.