The perfect Christmas cookie

I love frosted sugar cookies, especially at Christmas. And, in case you don't know, not all sugar cookie recipes are created equal. They range from the amazingly delicious to the absolutely disgusting (Chad points out here that everyone has different tastes, and what I may think is disgusting might just be the way someone else was raised. Whatever.) My mom's recipe has always been my favorite--crispy, and melt-in-your-mouth buttery. Chad's a fan of the soft Lofthouse-style cookies. So I went in search of a compromise. I found a few recipes online, and this was the third one I tried. It's easy to roll out and handle, and is so delicious. When I asked Chad if these were the best sugar cookies I've ever made, he looked at me like, "Do you seriously not know?" So, here it is:
1 cup butter, softened (no substitutes)
1 cup sugar
2 eggs
1 teaspoon vanilla
2 3/4 cups all-purpose flour
1/2 teaspoon baking soda
1/2 teaspoon baking powder
1/2 teaspoon salt
1) Cream butter, sugar, eggs, and vanilla for a few minutes until fluffy.
2) Mix in 1 cup of flour, and the baking soda, baking powder, and salt. Mix in rest of flour.
3) Cover bowl and chill for 2 hours (I can never wait this long, so I'm sure not to soften my butter too much)
4) Roll out on floured surface and cut into shapes. Place on ungreased pan and bake at 400 degrees for 4-6 minutes.
Let cool completely before frosting:
1 stick butter
1 tsp vanilla
2 cups powdered sugar
1-2 Tbsp milk
(Mix butter, vanilla, and sugar. Add enough milk to desired consistency & mix until fluffy. Keep chilled)