1 c Butter

1/4 c Powdered sugar

2 c Flour

1/4 ts Baking powder

1/2 ts Vanilla extract

Frosting: 3 tb Butter; melted

1 c Powdered sugar

2 ts Vanilla

Water; boiling Cream butter & sugar. Add flour, baking powder, and vanilla. Mix well. Shape into 2 rolls and chill. Cut into 1/4" slices - bake on greased cookie sheet at 375 F for 10 minutes or until edges brown. Cool on rack. **Goes from brown to burned in a few seconds so watch carefully. Frosting: Cook butter until browned - add sugar, vanilla, and small amount of boiling water. Beat to spreading consistency, and spread on cookies. -----