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.
In a medium sized mixing bowl, sift the flour and salt together.
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.
Place half of the dough between two pieces of wax paper and roll out into desired thickness. I prefer ¼ inch thickness. Repeat with the other half.
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.
Preheat your oven to 350°.
Cut your shapes out of the rolled out dough, place on a parchment lined baking sheet and bake for 10-14 minutes. You want them to be very light golden brown around the edges. Do not over-bake!
Remove the cookies from the oven and leave them on the baking sheet to cool down completely before decorating.