Sift together flour, sugar, baking powder, baking soda, and salt and set aside.
Cut in softened butter until the flour mixture is mixed well in by using a food processor, mixer or pastry cutter. Should appear like flour with a little moisture.
In a separate bowl, beat eggs, milk, and vanilla in large mixing bowl.
Gradually add in flour mixture and slowly mix the cookie dough until it all comes together. Dough should be a little sticky. If dough seems too dry, only add 1 to 2 tablespoons more milk, otherwise the cookies will become runny.
Flour the work surface and the top of the dough while rolling out cookies.
Roll dough out ⅓” thick and cut out cookies.
Transfer cut out cookies to a lined parchment lined cookie sheet using a thin metal spatula.
Bake at 350 degrees Fahrenheit for 8-12 minutes depending on thickness of cookies. 8-10 minutes for ¼” cut out cookies if you want thinner cookies, 10-12 minutes for ⅓” and so on.
Once cookies are baked, let them sit on baking tray for a couple of minutes before removing. Frost when cooled.