Sugar Cookies with Buttercream Frosting

1          cup butter/margarine, softened

1 ½      cups sugar

2          large eggs

1 tsp.    almond extract

4          cups all-purpose flour

1 tsp.    baking soda

beat butter at medium speed with mixer until creamy; gradually add sugar, beating well; add eggs and almond extract, beating well; combine flour and soda; add to creamed mixture, mixing well; roll to ¼ inch thickness on a floured surface; cut with cookie cutter and place on lightly greased cookie sheets; bake at 375 for 10 to 12 minutes

Buttercream Frosting

1/3       cup butter, softened

3          cup sifted powered sugar

2 Tbs.  milk

1/2 tsp. almond extract