Preheat oven to 350º.

In a large mixing bowl, combine flour, baking powder, and salt, cut butter into flour mixture with a pastry blender or two knives until crumbly.

Add milk and sugar to a small saucepan, stir over low heat until sugar is dissolved. , Add vanilla extract. Cool 5-10 mins.

Stir warm milk mixture and egg into flour mixture.

Knead dough on floured surface until smooth.

Roll rounded teaspoons of dough into 5-inch ropes. Twist two ropes together then shape twist into circles and press edges together. Place about 1 inch apart on baking sheets lined with parchment paper or Silpats.

Bake 15 mins until cookies are firm and lightly browned on the bottom. Let cool on baking sheets for 5 minutes and remove to wire racks to cool completely.

When the cookies are completely cooled carefully place the cookie upside down into the icing and removed it by lifting it out with your fingers or a knife in the middle of the wreath. Place on a wire rack set in a baking sheet and let the icing dry before serving.

Lemon Icing

Sift powdered sugar into a heat proof bowl; stir in enough juice to make a paste.

Place bowl on top of a small saucepan of simmering water and heat until icing is pourable.