| • | Heat oven to 375°F. Spray cookie sheets with nonstick cooking spray.
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| • | Beat sugar and margarine in a normal bowl with mixer until it changes fluffy. Beat in egg whites and vanilla.
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| • | Now in a aside bowl, mix flour, baking powder and salt.
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| • | Add the above to margarine mixture and mix well.
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| • | Wrap the above dough in a plastic enclose and refrigerate for 3 to 4 hours.
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| • | Now roll dough on floured surface to 1/4-inch thickness and cut down dough into shapes with 2-inch cookie cutters.
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| • | Put the above on cooked cookie sheets and bake until golden brownish and cool.
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| • | Now, cook Vanilla Frosting by mixing powdered sugar, milk and vanilla in a normal medium bowl utilising a fork.
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| • | Frost cookies and sprinkling nutmeg or cinnamon on them.
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