1-First, cream the butter and sugar together using a mixer until it’s light and fluffy this step builds a great base for your cookies.

2-Next, beat in the eggs and vanilla until everything is fully combined, making sure those ingredients are at room temperature for even blending.

3-Then, add the flour, baking powder, and salt; start beating on low speed and increase to medium until the dough forms nicely.

4-After that, divide the dough into two equal portions, shape each into a flat round disc, wrap them tightly in plastic wrap, and chill for at least two hours or overnight. This chilling time is key for keeping shapes intact.

5-Preheat your oven to 350°F (177°C) and line baking sheets with parchment paper to avoid any sticking issues.

6-Remove one dough disc and let it sit for 5 minutes at room temperature to soften a bit. Roll the dough on a floured surface to ¼ to ½ inch thickness, depending on how thick you want your cookies. Use cookie cutters to cut out shapes and place them on the prepared sheets, spacing them 1 inch apart.

7-Gather the dough scraps, re-roll, and cut up to two more times per disc these can be used for thicker decorative cookies if needed. For unfrosted cookies, brush with milk or cream and add sprinkles before baking to give them a fun touch. Bake for 9-10 minutes until they’re puffed and just set, but not browned, to keep them soft and chewy.

8-Let the cookies rest on the baking sheet for 3-5 minutes, then transfer them to wire racks to cool completely. Once cooled, you can move on to frosting. For more on frosting techniques, check out our sugar cookie frosting tips.