This recipe has proved itself over the years. I personally make this recipe 5-6 times a year for various holidays and occasions.
3/4 cup sugar
1/2 cup melted/softened butter
1 ts vanilla
2 ts baking powder
1/2 ts salt
2 cups flour
Beat sugar and butter together until creamy; add eggs and beat until well mixed; add vanilla, baking powder, and salt, mix together then gradually add the flour. Dough will be sticky. Chill dough a couple hours.
Preheat oven to 375 degrees. Roll out dough on floured surface (not too thin), cut out desired shapes, and place on GREASED cookie sheet. Bake for 7.5-10 minutes (my oven is 7.5-8 minutes). They should NOT be brown but are done when they don't give in to the touch. Remove from cookie sheet and cool on wire rack.
Note: I always double the recipe. I use a tub of cream cheese frosting with added food coloring and sprinkles to decorate my cookies. One tub of frosting frosts a double batch of cookies