Preheat the oven to 325 degrees.

In a large bowl whist together the dry ingredients. Flour, salt, and baking powder

In the electric mixer beat the sugar and butter for about 3 minutes until it is nice and smooth. Add in the eggs and vanilla extract. 

Let that stir for a bit. Gradually add in the dry ingredients. 

Line the baking sheet with parchment paper. Grab your cookie cutter and cut out each of the cookies and place them on the baking sheet. 

Bake each cookie sheet for about 8-10 minutes (I baked mine at 9 minutes and they came out perfect). 

For the icing, mix in the confections sugar, nutmeg, and milk until it is a smooth mixture. For thicker consistency add more confection sugar, if you like it more thiner add in more milk to your liking. 

Grab a pipping bad or spoon and spread it across your cookie and decorate.