2 cups sugar
2 3/4 cups unsalted butter
2 large egg yolks
1 1/2 tsp. salt
2 tsp. vanilla extract (or 1 tsp. any other flavoring)
5 1/2 cups all purpose flour

In the large mixing bowl of an electric mixer, beat together sugar, butter, egg yolks, salt and flavor until combined.

Gradually add flour, mixing on low speed for 30-40 seconds, or until combined.

Divide the dough in half, shape each half into a flattened disk, and wrap in plastic. Refrigerate for several hours. Remove from refrigerator and allow to sit at room temperature for 20-30 minutes.

Dust the work surface lightly with flour. Roll out dough to a 1/8-inch thickness.

Dip cookie cutters into flour before each use and cut out shapes. Save all dough scraps in one batch to re-roll at the end.

Arrange cookies on parchment-lined or ungreased baking sheets or Silpat (baker's silicone sheets), leaving 1 1/2 inches between cookies.

Bake in a preheated 350°F oven for 8-14 minutes; the average sized cookie takes about 10 minutes, but baking time varies for different sizes and shapes of cookies and is unique in each oven, so watch carefully! Cool on wire rack and decorate as desired.

Icing:

4 cups (1 lb box) confectioners sugar
4 tbsp. light corn syrup
3 tbsp. water, milk or cream (or more, as needed)
a few drops of Wilton's icing white (optional)
food coloring of your choice for tinting
colored decorating sugars (optional)

To make icing, combine ingredients for icing and tint. If making more than one color, divide into individual portions before tinting. A few drops of food coloring goes a long way. For more vivid colors and whites, use Wilton's icing white. Spread on cookies using a spatula or pipe through a pastry bag or fitted with a small tube. For small jobs, a cone made from parchment paper can be formed.

Adjust frosting consistency by adding more water if icing is too thick, or adding more sugar if icing is too thin. For spreading with a spatula, icing should be slightly thicker than for piping.