In a mixing bowl, cream together the softened butter and granulated sugar until light and fluffy.

Add the egg and vanilla extract, mixing until well combined.

In a separate bowl, whisk together the flour, baking powder, and salt.

Gradually add the dry ingredients to the wet ingredients, mixing until a dough forms.

Chill the dough in the refrigerator for at least 30 minutes.

Preheat the oven to 350°F (175°C).

Roll out the chilled dough on a floured surface to about 1/4 inch thick.

Use a flower-shaped cookie cutter to cut out cookies and place them on a baking sheet.

Bake for 12-15 minutes or until the edges are lightly golden.

Allow the cookies to cool completely on a wire rack.

In a small bowl, mix powdered sugar with milk until smooth to create icing.

Add food coloring if desired and mix well.

Drizzle or spread the icing over the cooled cookies and decorate with edible flowers if using.