Step 1: Prepare Your Workspace
Preheat your oven to 350°F (175°C). Line two baking sheets with parchment paper or silicone baking mats. Set aside. This prevents sticking and ensures even browning on the bottom of your cookies.

Step 2: Mix Dry Ingredients
In a medium bowl, whisk together the flour, baking powder, and salt until well combined. This ensures the leavening agent is evenly distributed throughout the flour, which helps your cookies rise uniformly. Set this bowl aside for now.

Step 3: Cream Butter and Sugar
In a large bowl using a stand mixer or hand mixer, beat the softened butter and sugar together on medium-high speed for 3-4 minutes. The mixture should become light, fluffy, and pale in color. This creaming process incorporates air into the dough, creating a tender cookie texture. Scrape down the sides of the bowl with a rubber spatula to ensure everything is evenly mixed.

Step 4: Add Eggs and Vanilla
Add the eggs one at a time, beating well after each addition until fully incorporated. Pour in the vanilla extract and mix until combined. The mixture may look slightly curdled at this point—that’s completely normal and will come together once you add the flour.

Step 5: Incorporate Dry Ingredients
With the mixer on low speed, gradually add the flour mixture to the wet ingredients in three additions. Mix just until the flour disappears and a soft dough forms. Be careful not to overmix, as this can develop the gluten too much and result in tough cookies. The dough should be soft but not sticky.

Step 6: Chill the Dough (Optional but Recommended)
Divide the dough into two portions and shape each into a flat disk. Wrap tightly in plastic wrap and refrigerate for at least 30 minutes or up to 3 days. Chilled dough is easier to roll out and helps cookies maintain their shape during baking. If you’re short on time, you can skip this step, but your cookies may spread slightly more.

Step 7: Roll Out the Dough
On a lightly floured surface, roll out one disk of dough to about ¼-inch thickness. Keep the other disk refrigerated until you’re ready to use it. If the dough becomes too soft while rolling, pop it back in the fridge for 10 minutes. Use just enough flour to prevent sticking—too much can make cookies tough.

Step 8: Cut Cookie Shapes
Using your favorite cookie cutters, cut out shapes and place them on the prepared baking sheets, spacing them about 2 inches apart. Gather scraps, re-roll gently, and continue cutting until all dough is used. Try to minimize re-rolling as each time makes the dough slightly tougher.

Step 9: Bake to Perfection
Bake cookies for 8-10 minutes, or until the edges are just barely starting to turn golden. The centers will look slightly underdone—that’s perfect! They’ll continue cooking on the hot pan after you remove them from the oven. Overbaking will result in hard, dry cookies instead of the soft texture you want.

Step 10: Cool Completely
Let cookies cool on the baking sheet for 5 minutes, then carefully transfer to a wire cooling rack using a thin spatula. Allow them to cool completely before decorating—at least 30 minutes. Decorating warm cookies will cause icing to melt and slide off.

Step 11: Decorate and Enjoy
Once cookies are completely cool, decorate with royal icing, buttercream, or your favorite toppings. Let decorated cookies dry completely before stacking or storing—this can take 4-6 hours for royal icing depending on humidity levels.