| • | Heat oven to 375°F. Spray cookie sheets with nonstick cooking spray.
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| • | Beat sugar and margarine in a bowl with mixer until it turns fluffy. Beat in egg whites and vanilla.
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| • | Now in a separate 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 wrap and refrigerate for 3 to 4 hours.
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| • | Now roll dough on floured surface to 1/4-inch thickness and cut dough into shapes with 2-inch cookie cutters.
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| • | Put the above on prepared cookie sheets and bake until golden brown and cool.
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| • | Now, prepare Vanilla Frosting by mixing powdered sugar, milk and vanilla in a medium bowl using a fork.
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| • | Frost cookies and sprinkle nutmeg or cinnamon on them. |
