Lemon Sugar Cookies

1 cup butter, softened
1 cup sugar
2 eggs
1 (14 ounce) can EAGLE BRAND® Sweetened Condensed Milk (NOT evaporated milk)
1/4 cup lemon juice
2 teaspoons vanilla extract
5 cups all-purpose flour
4 teaspoons baking powder
1 teaspoon salt

Lemon Icing:
1 1/2 cups confectioners’ sugar
2 tablespoons water
1 tablespoon lemon juice

In a large bowl, cream butter and sugar. Add eggs, EAGLE BRAND®, lemon juice, lemon rind and vanilla; mix until smooth. In another bowl, combine flour, baking powder and salt. Add to creamed mixture; mix well. Divide dough into 3 balls. Wrap in plastic and refrigerate at least 4 hours. Preheat oven to 350 degrees F. On lightly floured surface, roll each ball out to 1/4-inch thickness and cut into desired shapes.

Bake 10 to 12 minutes. Cool on wire rack. Garnish with Lemon Drizzle (optional). Store leftovers covered at room temperature. Lemon Icing: Combine confectioners’ sugar, water and lemon juice; mix well. Drizzle over cooled cookies.