01 - In a medium bowl, whisk together flour, baking powder, and salt until evenly combined.
02 - In a large bowl, beat softened butter and granulated sugar using an electric mixer until light and fluffy.
03 - Add egg, maple syrup, and vanilla extract to the creamed butter mixture, mixing until fully incorporated.
04 - Gradually add the dry ingredients into the wet, mixing just until a soft dough forms. Avoid overmixing.
05 - Cover the dough with plastic wrap and refrigerate for at least 1 hour to firm up.
06 - Preheat oven to 350°F. Roll out chilled dough on a lightly floured surface to 1/4 inch thickness; cut into desired shapes.
07 - Place cut cookies on a parchment-lined baking sheet and bake for 8 to 10 minutes or until edges are lightly golden.
08 - Allow cookies to cool on the baking sheet for 5 minutes, then transfer to a wire rack to cool completely.
09 - Beat together powdered sugar, softened butter, maple syrup, vanilla extract, and milk until smooth and spreadable.
10 - Spread maple frosting evenly over cooled cookies and allow to set before serving.