Cream butter & sugar. Add flour, baking powder, and vanilla. Mix well.
Shape into 2 rolls and chill. Cut into 1/4" slices - bake on greased cookie sheet at 375 F for 10 minutes or until edges brown. Cool on rack.
**Goes from brown to burned in a few seconds so watch carefully.
Frosting: Cook butter until browned - add sugar, vanilla, and small amount of boiling water. Beat to spreading consistency, and spread on cookies.
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