In the bowl of your stand mixer, place your room temperature butter and granulated sugar.
Cream the butter and sugar using the paddle attachment and mix it on low until it’s smooth. Creamed butter should be fluffy and pale yellow in color.
Next, add an egg and mix it on medium speed (speed 2 on a Bosch, speed 4 on KitchenAid mixer) until it is fully incorporated. Scrape the bowl when necessary to make sure the egg incorporates.
Then, add in the vanilla extract and mix it until it’s just incorporated.
In a separate bowl, whisk your dry ingredients (AP flour, nutmeg, cinnamon, salt and baking powder) together.
Add the dry ingredients into stand mixer about ⅓ of total dry ingredients at a time using a scoop. Mix it until it’s fully incorporated. Start the speed on slow until the flour starts to incorporate, then turn up the speed to a medium speed setting. Scrape the bowl as needed to fully incorporate the ingredients.
Then, once the flour is fully incorporated you will add the milk. Continue to mix it on slow until the dough becomes a solid mass.
Scrape out the mixer bowl and then wrap up your sugar cookie dough in plastic wrap.
Chill the cookie dough in the refrigerator for 2 hours.
Knead the cookie dough, and then roll it until it is thin enough to cut cookie shapes.
Use your desired cookie cutter to cut out uniform shapes.
Place the cookies on a baking sheet that’s lined with parchment paper.
Next, put the cookie sheet back in the refrigerator for about 15 minutes to allow the dough to chill again. Chilled cookie dough will keep it’s shape in the oven and not expand or warp.
Bake the chilled cookies at (350ºF 177ºC) for 10-14 minutes depending on the size of the cookie. Cookies will be done once they are slightly golden brown on the edge.