Preheat the oven to 350°.

Add the flour, sugar, and baking powder to a large bowl and using a pastry knife cut in the butter until the mixture becomes like a meal or is very small like couscous. Set aside.

In a separate bowl whisk together the eggs and vanilla until completely combined.

Transfer the dry ingredients to a clean surface and form a well in the center. Pour the wet ingredients to the center of the well and knead the dough for 4-5 minutes or until it forms a smooth cookie dough.

If the dough is dry add 1 tablespoon of cold water at a time while kneading until the dough is soft. Do not add too much or the dough will become too wet and sticky.

Add the dough to a bowl and chill in the refrigerator for 20 minutes.

Take the dough out and take about 2 tablespoons of dough and roll it out on a clean surface until it’s about a ½” to ¾” in diameter and 5”-6” in length.

Curl up each end to the center to form an S shape and then add to a cookie sheet tray lined with parchment paper about 2” apart from one another. Use the dough until it is all gone.

Bake the cookies on the bottom rack of an oven for 350° for 5 minutes and then the top rack at 350° for 5 minutes or until very lightly browned around the bottom edges.

Cool completely.

While the cookies are cooling whisk together powdered sugar and milk in a small bowl until combined then dip the top part of the s cookie in the glaze and set on a rack until the glaze has formed to the cookie. You can also brush the glaze on if you’d like.