GOOD HOUSEKEEPING'S CLASSIC SUGAR COOKIE

Steps:

• In a large bowl, whisk flour, baking powder and salt. In a 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 a rubber spatula.
• Divide dough into 8 equal pieces; flatten each into a disk. Wrap in plastic wrap and refrigerate overnight.
• Preheat oven to 350 degrees. 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 frosting and decorate cookies. Allow frosting to dry. 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.