Add butter, sugar and vanilla extract to a large mixing bowl (or stand mixer). Beat at medium speed until light and fluffy, about 3 minutes.
Add in eggs one at a time, mixing just until combined after each addition.
In a separate bowl, whisk together the flour, baking powder and salt.
Add the dry ingredients to the wet ingredients in 3-4 batches, mixing well between each addition, until the dough comes together.
Cover with a clean kitchen towel and refrigerate for 1 hour.
Preheat the oven to 350˚F. Line several baking sheets with parchment paper.
Divide the dough in half. On a lightly floured surface, roll out the dough into a rectangle about ¼” thick.
Using cookie cutters, cut the dough into desired shapes.
Re-roll the remaining dough until all dough has been used.
Place the cut out sugar cookie dough about 2 inches apart on the prepared baking sheet.
Bake for 11-12 minutes, then let cool for a few minutes on the baking sheet before transferring to a wire rack to cool completely.
Decorate as desired and enjoy!
Notes
Butter: You can use salted butter instead of unsalted butter. To use salted butter, substitute salted butter and reduce the salt in the recipe to 1 teaspoon.
Vanilla extract: If you want more vanilla flavor, increase the amount of vanilla to 1 tablespoon. Also, you can use clear vanilla for whiter cookies.
Flour: To properly measure the flour, weight it. You can also sift or stir the flour to break it up and the lightly spoon into the measuring cup and level. Avoid packing the flour as that will give you dry or heavy cookies.
Yield: The number of cookies that you get from this recipe will vary depending on the size of the cookie cutter that you use.