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Cream together butter and sugar in the bowl of a standing mixer.
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Add vanilla and eggs and beat until combined.
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Add flour, baking powder and salt and beat until combined.
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Divide dough into two equal portions.
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Shape each piece of dough into a round, flat disc and wrap tightly with plastic wrap.
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Chill in the refrigerator for at least 2 hours, or overnight.
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Preheat oven to 350 degrees F.
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Line two to four large baking sheets with parchment paper, set aside.
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Remove one sugar cookie dough disc from the refrigerator and let it sit at room temperature for 5 minutes to soften slightly.
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Place sugar cookie dough on a floured surface and roll to ½” or ¼” thickness (thicker = softer cookies).
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Use your favorite cookie cutter shapes and cut out the dough and place them 1” apart on the prepared cookie sheets.
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Repeat until all the dough is used. You can gather and re-roll the dough scraps two additional times (3 times total).