In a small bowl, mix the flour, baking powder and salt. Set aside.
Gently combine the butter, sugar, egg and milk with a mixer. With the mixer still on, slowly add the dry ingredients until you achieve a uniform, doughy texture. Wrap in wax paper and refrigerate for two hours.
Sprinkle surface with a little flour. With a pin, roll out dough until it is 1/4 inch thick. Use desired cookie cutter and place shapes onto a nonstick pan.
Bake for 7 to 9 minutes, rotating once halfway through. Cool on wire rack.
While the cookies cool, beat the softened cream cheese with an electric mixer until it is soft. Add the heavy whipping cream and powdered sugar, turning the mixture on high until soft peaks form.
Chill in the fridge until cookies are cooled.
Ice the fully cooled cookies and place blueberries and chopped strawberries on top. Enjoy!