Mom's Cut-Out Sugar Cookies

1 cup butter
3 cup flour
1 teaspoon salt
½ teaspoon soda
½ teaspoon powder
1 teaspoon vanilla
2 large eggs
1 cup sugar

Using the paddle attachment of a stand mixer, cut the butter and dry ingredients together (or use a pastry blender or two knives). In a separate bowl, beat eggs and mix in the sugar. Add the vanilla and mix. Make a well in the middle of dry ingredients, add the wet sugar mixture and combine. Flatten dough into 3-4 disks and wrap in plastic wrap. Chill at least 1 hour or overnight.

Preheat oven to 350F. Roll out dough to about ¼ inch thick and cut into shapes. Bake for 7-10 minutes on parchment-lined baking sheets. Cool completely before icing.