Combine the butter or margarine, sugar and egg in large bowl.

Beat to combine, scraping the bowl often, until creamy.

Add the orange juice and vanilla; mix well.

Reduce speed to low; add the flour and baking powder.

Beat until well mixed. Divide dough into thirds; wrap in plastic food wrap.

Refrigerate until firm (2 to 3 hours).

Heat oven to 400.

Roll out the dough on lightly floured surface, one-third at a time (keeping remaining dough refrigerated), to 1/8- to 1/4-inch thickness.

Cut with 3-inch cookie cutters.

Place 1 inch apart onto ungreased cookie sheets (they will spread) sprinkle with decorator sugar.

Bake for 6 to 10 minutes or until edges are lightly browned.

Cool completely. If you use a 4 to 5-inch cookie cutter, recipe will yield approximately 2 dozen cookies.

Frosting for sugar cookies: In the bowl of an electric mixer combine 3 cups powdered sugar, 1/3 cup softened butter or margarine and 1 teaspoon vanilla in medium bowl. Beat at low speed, scraping bowl often and adding 1 to 2 tablespoons milk for desired spreading consistency. You can use food coloring or just keep it white. Frost and decorate cooled cookies as desired

These cookies can be decorated with sugars or frosting