Using a mixer beat the butter and sugar until light and fluffy
Add the eggs and milk together .Then add slowly until well combined Note: (Make sure all ingredients are at room temperature as it helps combine the mixture easier.)
Mix baking powder, salt, flour and combine. Add vanilla extract and combined well until soft smooth dough has formed.
Separate dough into two batches and wrap in plastic wrap. Refrigerate for about one hour or until firm enough to roll.
Preheat oven to 350 degrees F (177 degrees C) and place rack in center of oven. Line your baking sheets with parchment paper.
Remove the chilled dough and, on a lightly floured surface, roll out the dough to a thickness of about 1/2cm using a floured rolling pin. Note: (Review video on the thickness and add more flour if needed, making sure the dough does not stick to the counter.
Cut out desired shapes using a lightly floured cookie cutter and transfer cookies to baking sheet.
Place the cookies in the refrigerator for a minimum of 10-15 minutes. Note : (This will help cookies hold their shape while baking)
Bake for 10minutes.Cookies will be done when edges start to turn brown.
Remove from oven and let cookies cool on baking sheet for a few minutes.
To make royal icing in a bowl add the powdered sugar and egg whites. Mix until just combined and then using a mixer beat the mixture until smooth. Add the lemon juice and the essence to the mixture. Note : ( Mixture should be on the thicker side if too runny add some more powdered sugar)
Separate the mixture into different bowls and use desired colours.