1. Cream the softened butter and granulated sugar until light and fluffy.

2. Beat in the eggs one at a time, then stir in the vanilla extract.

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

4. Gradually add the dry ingredients to the butter mixture until a dough forms.

5. Divide the dough into two disks, wrap in plastic, and chill for at least 30 minutes.

6. Preheat the oven to 350°F (175°C) and line baking sheets with parchment paper.

7. Roll chilled dough to 1/4 inch thickness and cut shapes using a ghost cookie cutter.

8. Place cookies 1 inch apart on prepared sheets and bake for 8–10 minutes until edges are lightly golden.

9. Let cookies cool on the sheet for 5 minutes, then transfer to a wire rack to cool completely.

10. For icing, mix powdered sugar with milk until smooth; adjust consistency for outlining and flooding.

11. Outline each cookie with thicker icing, let set, then flood the center with thinner icing and allow to dry.

12. Use black icing or food coloring to add eyes and a mouth once the white icing is set.