Tender butter cookies that are perfect for decorating for any occasion.
Combine 1 cup softened butter, sugar, and egg in large bowl. Beat at medium speed, scraping bowl often, until creamy. Add orange juice and 1 tablespoon vanilla. Continue beating, scraping bowl often, until well mixed. Add flour and baking powder; beat at low speed until well mixed.
Divide dough into thirds. Shape each third into a ball; flatten slightly. Wrap each in plastic food wrap; refrigerate 2 to 3 hours or until firm.
Heat oven to 400 degrees. Roll out dough, 1/3 at a time, on lightly floured surface (keeping remaining dough refrigerated), to 1/8- to 1/4-inch thickness. Cut with 3-inch cookie cutters. Place 1 inch apart onto ungreased cookie sheets.
Bake 6-10 minutes or until edges are lightly browned. Let stand 1 minute on cookie sheet; remove to cooling rack. Cool completely.
Combine powdered sugar, 1/3 cup butter, and 1 teaspoon vanilla in small bowl. Beat at low speed, scraping bowl often and gradually adding enough milk for desired spreading consistency. Tint with food color, if desired. Frost and decorate cooled cookies as desired.