Mix wet ingredients: Using a stand mixer with the paddle attachment, beat the sugar and butter on low speed for about 2 minutes. The mixture should be light and fluffy but be careful not to over-beat. Add the eggs, one at a time and beat on low speed until incorporated. Scrape down the sides of the bowl as necessary. Add the vanilla extract and mix until everything is combined.
Sift dry ingredients: In a medium sized mixing bowl, sift the flour and salt together.
Combine: Add the dry ingredients to the mixer and beat on low speed for about 30-45 seconds. Scrape down the sides of the bowl and then continue to beat until the dough pulls away from the sides of the bowl. Another 30-45 seconds.
Roll out dough: Divide the dough into 2 equal portions. Place 1 portion of the dough between two pieces of wax paper and roll out into a ¼ inch thickness. Repeat with the other portion.
Chill the dough: Stack the sheets of rolled out dough on a baking sheet (do not remove wax paper) and chill in the refrigerator for about an hour or until the dough is hard to the touch.
Bake: Preheat the oven to 350°F. Cut shapes out of the chilled dough and arrange on a parchment lined baking sheet. Place back into the fridge to chill for 15 minutes. Remove the baking sheet and bake for 10-12 minutes. The edges should be very light golden brown around the edges. (Make sure not to over-bake.)
Cool: Remove the cookies from the oven and leave them on the baking sheet to cool down completely before decorating.