In large bowl, whisk flour, baking powder, and salt. In separate large bowl, with mixer at low speed, beat butter and sugar until blended. On high speed, beat until light and fluffy, about 5 minutes. On low speed, beat in eggs and vanilla, then flour mixture just until blended, scraping bowl with rubber spatula. Divide dough into 8 equal pieces; flatten each into a disk; wrap in plastic wrap and refrigerate overnight.
preheat oven to 350F. On floured surface, with floured rolling pin, roll 1 piece of dough to scant 1/4 inch thickness; keep remaining dough cold. with floured 3 to 4 inch cookie cutters, cut dough into as many cookies as possible; reserve trimmings. Place cookies, 1 inch apart on ungreased cookie sheets.
Bake until edges are golden, 12 to 15 minutes. with wide metal spatula, transfer cookies to wire racks to cool. Repeat with remaining dough and trimmings.
When cookies are cool, prepare Ornamental Frosting; use to decorate cookies. Allow frosting to dry, about 1 hour. Store cookies in tightly sealed containers, with waxed paper between layers, at room temperature up to 2 weeks or in freezer up to 3 months.
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