• In a medium bowl, whisk together the flour, baking soda, and baking powder. Set aside.
• In a large mixing bowl, cream together the softened butter and granulated sugar until light and fluffy.
• Add the egg and vanilla extract to the butter-sugar mixture, and beat until well combined.
• Gradually add the dry ingredients to the wet ingredients and mix until a dough forms. If the dough is too sticky, you can add a little more flour.
• Divide the dough into two equal portions and wrap each portion in plastic wrap. Chill the dough in the refrigerator for at least 1 hour.
• Preheat your oven to 350°F (175°C) and line a baking sheet with parchment paper.
• On a floured surface, roll out one portion of the chilled dough to a thickness of about 1/4 inch.
• Use Halloween-themed cookie cutters to cut out shapes from the rolled-out dough. Place the cut-out cookies on the prepared baking sheet, leaving some space between each cookie.
• Bake the cookies for 8 to 10 minutes or until the edges are lightly golden. Remove from the oven and let them cool on the baking sheet for a few minutes before transferring to a wire rack to cool completely.
• Repeat the rolling, cutting, and baking process with the remaining portion of chilled dough.

For the icing:

• In a small bowl, mix together powdered sugar, milk, and vanilla extract until you get a smooth icing consistency. You can adjust the milk quantity to achieve your desired thickness.
• Divide the icing into separate bowls and add food coloring to create different colors for decorating.
• Once the cookies have cooled completely, use a small spoon or an icing bag to decorate them with the colored icing. You can make faces, patterns, or any spooky designs you like.
• Let the icing dry and set before serving or storing the Halloween cookies.