1 cup, unsalted butter
1 1/2 cups sugar
1/4 cup icing sugar
2 tsp. vanilla extract
3 1/2 cups flour, sifted
1 tsp. baking powder
1/2 teaspoon salt
Beat butter and sugar together in a bowl using a mixer fitted with the paddle attachment.
Beat on medium speed until pale and fluffy, then add the eggs and vanilla. Mix on low speed.
Once combined, add the salt and baking soda.
Gradually add the flour while mixer is on low speed.
Roll the dough into a ball and divide in two.
Preheat the oven to 325 degrees F.
Line 2 baking sheets with parchment paper.
On a floured work surface, roll out one piece of dough to 1/4 inch thick.
Cut the dough into shapes using the cookie cutters of your choice. Place each shape onto the prepared baking sheets.
Roll out the scraps along with the other piece of dough and repeat.
Bake the cookies for 15 minutes or until just golden.
Allow the cookies to cool on wire racks, then ice them if desired.