Begin by assembling all necessary ingredients.
In a large mixing bowl, use an electric mixer to cream together the white sugar and softened butter until the mixture is smooth and fluffy.
Incorporate the eggs and vanilla extract, mixing well. Gradually stir in the all-purpose flour, baking powder, and salt. Cover the dough and refrigerate for at least one hour, or ideally overnight, to enhance its flavor and texture.
Preheat your oven to 400 degrees Fahrenheit (200 degrees Celsius). Prepare a lightly floured surface and roll out the chilled dough to a thickness of 1/4 to 1/2 inch.
Utilize cookie cutters to cut the dough into your desired shapes, placing the cookies one inch apart on ungreased baking sheets.
Bake in the preheated oven until the edges are lightly golden, approximately 6 to 8 minutes. Once baked, transfer the cookies to a wire rack to cool completely before decorating.
Enjoy your delicious rolled sugar cookies!
