In a stand mixer, beat butter and sugar together until light and fluffy.
Add in milk, eggs and vanilla extract and beat until well combined.
In a separate mixing bowl, mix dry ingredients together.
Add dry ingredients to the sugar and butter mixture a little at a time, mixing in between each addition until a ball of dough forms.
Lightly dust your workspace with flour. Use a rolling pin to roll dough out to about 1/2 inch thickness. Use heart shaped (or any desired shape) cookie cutter to cut out cookies.
Place on a parchment lined baking sheet and bake at 350 degrees for about 10-11 minutes.
Remove from oven and let cool on wire rack. You want cookies to be completely cooled before you put the frosting on them.