Sugar Cookies

Makes about 36 cookies.
Preparation time: 40 minutes.
Chilling time: 1 hour. Cooking time: 24 minutes.

Step 1:
In a medium-size bowl, combine the flour, baking powder, baking soda,
nutmeg (if using), and salt. In a large bowl, with an electric mixer
on medium, cream the granulated sugar and butter, beating until
fluffy, scraping side of bowl often.

Step 2:
Add the sour cream, egg, and the 2 teaspoons vanilla, beating well.
Using a wooden spoon, stir in the flour mixture just until flour
disappears. Divide the dough into 3 equal pieces. Wrap each piece of
dough in plastic wrap. Refrigerate for 1 hour or until thoroughly
chilled and easy to handle.

Step 3:
Preheat the oven to 375?. On a lightly floured surface, roll out 1
piece of dough to 1/4-inch thickness and cut into shapes with cookie
cutters. With a spatula, transfer the cookies to ungreased cookie
sheets, placing them 2 inches apart. Bake for 8 to 10 minutes or
until the edges are firm and bottoms are lightly browned. Remove
cookies and cool on wire racks. Repeat with remaining dough.

Step 4:
To prepare the glaze, in a medium-size bowl, stir together
confectioners sugar, half of the milk, the 1/2 teaspoon vanilla, and
a little food coloring (if using). Gradually stir in enough of the
remaining milk to make the mixture of glazing consistency. Spread the
top of each cooled cookie with some of the glaze. Allow glaze to dry
completely. Store cookies in an airtight container (do not freeze
glazed cookies).