In a large mixing bowl or the bowl of a stand mixer, cream the butter and sugar together for about 3 to 4 minutes until the mixture is light and fluffy. Add eggs one at a time and mix well after each addition. Stir in the vanilla extract and mix.

In a medium bowl combine the flour and baking powder. Add the dry ingredients slowly to the wet ingredients, mixing well until completely mixed in.

Cover cookie dough completely with plastic wrap and chill in the refrigerator for 1-2 hours or up to a week in advance.

Preheat oven to 375 degrees F. Line 2 cookie sheets with parchment paper and set aside. Flour the counter and rolling pin well. Working with about 1/6th of the dough, roll dough out to a 1/4-inch thickness (or maybe slightly less). You want these cookies nice and thick. That is what makes them so good. Cut the dough into shapes.

Place on parchment-lined cookie sheets and bake 7 to 8 minutes. The exact baking time will depend on your oven. The cookies will not be brown on top or the bottom at all when they are done, but they will be cooked fully through. If they are brown at all, that means they are overcooked and you will not have nice and soft cookies that melt in your mouth. So pull them out just as soon as they are cooked but not brown. That’s the secret to the perfect sugar cookie.

Eat them plain warm. Or cool them on a cookie rack completely before decorating.