Sift together & stir in: (an electric mixer may be used).
Flour, soda, baing powder and salt until well mixed.
Chill in refridgerator for at least 1 hour.
Drop rounded spoonfuls about 2" apart on parchment paper lined cookie sheets (trust me, this is crucial) Bake in preheated oven at 400 degrees for 8-10 minutes or, when touched lightly with finger, almost no imprint remains.
Icing: (Icing lovers may want to double, I recomend it!).
While cookies are cooling, melt butter and boil until golden brown, but not dark brown!
Remove from stovetop.
Blend in powdered sugar gradually.
Stir in vanilla and 1-2 tbsp of hot tap water until icing is smooth and creamy looking. Spread on cookies with butter knife.
**You may want to use different food colorings to suit the holiday/occation**.