Preheat oven to 350°F.

In a mixing bowl, beat together butter and sugar until light in color and fluffy. Beat in eggs, one at a time. Beat in vanilla. On lowest speed, add flour gradually.

Wrap dough in plastic wrap and refrigerate for at least 2 hours.

Remove dough from refrigerator 20 minutes before rolling out to 1/4 inch thickness. You may use a silicone mat or two sheets of wax paper if desired for easy cleanup, otherwise a wooden pin dusted lightly with flour or confectioners sugar will help make rolling out easier.

Cut desired shapes with cookie cutters dipped into flour, cutting straight down, not moving the cutter. If you have a flat metal spatula, you can cut each cookie directly on the spatula surface for easy transfer to your baking sheet. Spray the spatula with non-stick spray, if desired.

Transfer cut cookies to a parchment or silicone-lined baking sheet and bake until very lightly golden (not browned), about 12 minutes, depending on the size of cookies. If you won't be decorating the cookies, sprinkle them with sanding sugar or other decorations.

Note: You may color the dough with food coloring, if desired.

Decorate plain cookies with Royal Icing.