In large mixer bowl combine all cookie ingredients. Beat at low speed, scraping bowl often, until well mixed (1 to 2 minutes). Cover; refrigerate at least 2 hours. Heat oven to 400 degrees. On lightly floured surface roll out dough, one-third at a time to 1 cm thickness. Cut with 8 cm cookie cutters. Place 3 cm apart on cookie sheets. Bake for 6 to 10 minutes or until edges arelightly browned. Cool completely. In a small mixer bowl combine all frosting ingredients except milk. Beat at low speed, gradually adding enough milk for desired spreading consistency. Frost cooled cookies. For variety, divide dough into thirds before refrigeration. Color two third of dough with desired food colorings. Before baking, colored sugars may be sprinkled on the cookies. The frosting can be colored and used as decoration. Land O Lakes Recipe, 1994 ----