Preheat your oven to 350 degrees.

Get your stand mixer or hand mixer.  Cream your sugar and butter until smooth.  Add the vanilla, and milk, stir.  Next, add your baking powder stir, cocoa powder, add the 3 cups of flour and mix until smooth. 

Take a Silpat and take a chunk of dough and place it on the prepared surface.  Take a decent-sized piece of plastic wrap and place it over your dough, now you're ready to roll.  Roll the dough out to your desired thickness, I like my sugar cookies a little bit thicker. Cut them out with your desired cookie cutter and use a metal spatula to move them to a Silpat or greased cookie sheet. 

Cook for 6-9 minutes depending on the size of your cookie.  Do not overbake.  These should be soft.  Let sit on the cookie sheet for 5 minutes before removing it to a wire rack to cool. Repeat step 3 to finish the remaining dough.

Make your vegan frosting with a stand mixer or hand mixer and stir until fluffy.

Once the cookies are cooled frost them.