In a bowl, add the flour, salt, and baking soda and whisk well.
In another bowl, add in the butter and sugar and mix until fluffy.
Add in the egg or its alternatives, extracts, milk and mix well.
Slowly incorporate the flour and mix well until a semi firm dough is formed.
Cover the dough in cling wrap and refrigerate for a minimum of 2 hours and it can be made 3 days in advance.
Roll out the dough to 1/4 inch thickness, make sure it is uniform and even. Cut out into shapes and lay the cookies on a baking sheet lined with parchment paper. Refrigerate for 15 mins.
Preheat the oven at 350 F and bake for 8-10 mins until the edges are brown.
Cool the cookies completely before decorating! Can be stored in an airtight container for 3 weeks.