Cream together sugar, margarine, eggs and milk until well combined.
Add flour, salt and baking powder until just combined.
Liberally flour a work surface and rolling pin.
Roll out about 1/4 of the dough at a time to 3/8 inch thickness.
Cut with cookie cutters and place onto a very lightly greased cookie sheet.
Cook about 10 minutes until cookies are just done and remove from pan immediately. Frost when completely cooled.