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In a large bowl, whisk together the flour, baking powder, and salt. Set aside.
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With an electric mixer, beat together the butter and sugar until it is light and fluffy.
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Add the eggs and vanilla extract and mix well. Scrape the sides at least twice. Mix well in between scrapings.
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Slowly add the flour mixture on very low speed until a ball forms. Don't over mix.
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Take the ball of dough and continue to gently kneed with your hands on a lightly floured surface.
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Cut the ball into 3 equal parts. Wrap the other 2 thirds in plastic wrap and refrigerate.
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Put the 1/3 you are working with on top of a piece of parchment paper. Place two 5/16 dowel rods* on either side. Place another piece of parchment on top and roll into the dough into a perfect sheet.
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Refrigerate and repeat with the other 2 balls of dough.
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Refrigerate these dough sheets for at least an hour or up to over night.
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When you are ready to bake, preheat oven to 350º F.
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Use your favorite cookie cutter and place cut outs on a Silpat mat or parchment paper covered baking sheet.
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Bake for 10 minutes. The cookies are done as soon as you see the slightest tinge of color at the bottom of a cookie.
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Cool for at least 2 minutes on the baking sheet (to prevent tearing or cracking). Then transfer to a cooling rack. Cool completely before icing.