Sugar Cookies:

Sift the flour, baking powder and salt into a bowl.

In a separate bowl using electric beaters or in a standing mixer, cream the butter and sugar for 3 minutes on medium to high speed until light and fluffy.

Add the egg and vanilla to the butter mixture and beat until incorporated.

Turn the speed to low and slowly add the flour mixture until the dough comes together.

Divide the dough in half. Place the each half onto a piece of plastic wrap, parchment paper or wax paper and flatten into a round shaped disc.

Wrap the dough discs and chill in the refrigerator until firm, at least thirty minutes to overnight.

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Once chilled, preheat oven to 350°F.
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Let dough sit for about 10 minutes or until soft enough to roll out.

Using a lightly floured rolling pin, roll the dough out onto a lightly floured surface until 1/4 thick and even.

Use 3 circle cookie cutters (one large, one medium, one small) to cut out shapes to build the "trees". I like to start at one end of the dough placing the cookie cutters close together.

Using a spatula, transfer the cut-outs onto a cookie sheet (preferably a lined-silpat cookie sheet).

Bake for 8-10 minutes rotating halfway through until edges turn golden.

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Cool cookies on a rack.
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Frosting:

Meanwhile make the icing. In the bowl of a standing mixer or in a bowl using a hand mixer, beat the butter for 4-5 minutes or until thick and creamy.

With the mixer continuing to beat, slowly add the powdered sugar until fully incorporated.

Add in the vanilla, milk or cream and food color until the buttercream is smooth and creamy. Add more milk or powdered sugar if needed to achieve desired consistency.

Place the buttercream in a piping bag with star tip and pipe a thick layer of cream on largest cookie in a circular pattern. Top with medium sized circle cookie and pipe another layer or cream in a circular pattern and finally top with smallest cookie. Pipe a circular pattern and end with a tip to resemble the top of a Christmas tree.

Immediately add sprinkles so they will adhere.