In a stand mixer, combine the butter and bonth sugars until smooth.
Add in the eggs and vanilla until combined.
Add the baking powder, salt, and flour. Mix until combined.
Roll out dough a baking mat or parchment paper until it reaches ¼-½ inch thick (or desired thickness)*
Using a cookie cutter, cut the sugar cookie dough into desired shapes. Remove the exccess dough froum around the cookie shapes and transfer parchment to a cookie sheet.
Place this cookie sheet in the fridge for 20-30 minutes**
Preheat oven to 350.
Bake cookies for 8 minutes***
Let cool completely and top with your favorite frosting.