Sugar Cookies with Buttercream Frosting

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INGREDIENTS
1 cup unsalted butter, at room temperature
1 cupgranulated sugar
2 extra-large eggs
1 teaspoon vanilla extract
3 1/4 cups all-purpose flour
1/2 teaspoon baking powder
1/2 teaspoon baking soda
1/2 teaspoon salt
The Buttercream Frosting
1/2 cup unsalted butter, softened
3 cups confectioners' sugar, sifted
1/3 cup milk
1 teaspoon vanilla extract
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