This is an old favorite of mine. It was from my late mother's Betty Crocker Cookbook.
"Aunt Ethel's Sugar Cookies"
3/4 cup softened butter 1 cup sugar 2 eggs 1/2 teaspoon vanilla 2/12 cups flour 1 teaspoon baking powder 1 teaspoon salt
Cream butter and sugar together, beat in eggs and vanilla until well combined. In a separate bowl whisk together flour, baking powder & salt. Add to butter mixture until combined & forms a ball. Chill for at least 1 hour. Preheat oven to 400. Roll dough out on a lightly floured board to desired thickness and cut out with favorite cookie cutters. Put on a baking sheet lined with parchment paper and bake for 6-8 minutes or until edges are lightly browned. Cool on wire rack and decorate to your hearts content!