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1
In the bowl of an electric mixer fitted with the paddle attachment, beat butter and sugar on medium-high speed until light and fluffy, about 5 minutes.
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2
Add eggs, vanilla, and salt; mix on medium-high speed until combined.
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3
With mixer on low speed, add flour in two batches, mixing until just incorporated.
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4
Turn out the dough onto a clean work surface.
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5
Divide in half, and pat into flattened rectangles; wrap each in plastic.
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6
Refrigerate for at least 2 hours or up to 1 week.
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7
Preheat the oven to 350F, with racks in the upper and lower thirds.
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8
Line large baking sheets with parchment paper.
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9
On a lightly floured work surface, roll out one rectangle of dough to a scant 1/4-inch thickness.
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10
Using cookie cutters, cut out shapes.
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11
Using a small offset spatula, transfer shapes to prepared sheets, placing about 2 inches apart.
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12
Chill in freezer or refrigerator until firm, about 15 minutes.
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13
Set scraps aside.
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14
Repeat process with remaining rectangle of dough.
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15
Gather all the scraps, and roll out again.
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16
Chill 15 minutes; cut out more shapes, and place on sheets.
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17
Decorate cookies with sanding sugar or sprinkles, if using, before baking.
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18
Bake, rotating sheets halfway through, until cookies are golden around the edges and slightly firm to the touch, about 15 minutes.
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19
Transfer cookies to a wire rack to cool completely.
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20
Decorate with Royal Icing, if using.
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21
Top icing with sanding sugar or sprinkles, if using.
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22
Cookies can be kept in an airtight container, layered between sheets of waxed or parchment paper, at room temperature for up to 3 days.
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23
Royal Icing is best applied by piping it onto cookies, rather than spreading it with a knife or offset spatula.
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24
Pipe the outline of the cookie first, then draw tight zigzags within the outlined area to fill it in (this is known as flooding).
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25
While the icing is still wet, apply dots or lines in contrasting colors, or decorate with sprinkles or sanding sugar.
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26
To stretch polka dots into flourishes (as shown on the letter V, opposite), drag the tip of a toothpick or wooden skewer through the dots.
