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Ingredients:

For cookie:

1 C butter
2/3 C sugar
1 egg
1 t vanilla
1/2 t salt
2 1/2 C sifted flour

For frosting:

3/4 C powdered sugar
1 T butter
1 T milk
1/2 t lemon extract
1/4 t lemon juice

Preparation:

For cookie:

Cream together butter and sugar.
Beat in egg.
In a separate bowl, mix flour and salt.
Add to mixture along with vanilla.
Mix till all ingredients are well blended.
Chill dough at least 3 hours before rolling.
Preheat oven to 350 deg.
Roll out 1/4″ thick and cut with cow or any cutter.
Place on cookie sheet lined with parchment.
Bake 8-10 min or until barely colored.
Remove from cookie sheet and cool on wire rack.

For frosting:

Melt butter.
Combine all ingredients and beat until smooth.
Add food coloring to part or whole , if desired.
Apply thin layer to completely cooled cookies, with a brush or even just the back of a teaspoon.
Leave overnight to dry, before stacking. I recommend parchment in between layers.