1-First, gather and measure all ingredients, and bring the butter to room temperature. Use the roll out sugar cookies focus to organize your mise en place and preheat the oven to 350 degrees F. Line baking sheets with parchment to keep everything ready.

2-Next, cream the 1 cup softened salted butter and 1 cup granulated sugar together using a stand or handheld mixer until smooth. Add the 2 room temperature eggs and 2 teaspoons vanilla extract, then beat until fully combined.

3-Gradually mix in the 2 ¾ cups all-purpose flour, ¾ teaspoon baking powder, and ½ teaspoon salt until the dough is soft, pliable, and not sticky. Divide the dough into two flat, round discs, wrap them tightly in plastic wrap, and chill for at least 2 hours or overnight in an airtight container to prevent drying.

4>This chilling step is crucial as it helps the dough hold its shape. For roll out sugar cookies, keeping the dough cold prevents spreading and ensures clean cuts.

5-Roll out one disc on a floured surface to a thickness of ¼ to ½ inch for softer cookies. Cut out shapes using cookie cutters, placing them 1 inch apart on parchment-lined baking sheets. Re-roll scraps up to two more times for additional cuts, but avoid overworking to keep the texture tender.

6-Bake for 9-10 minutes until the cookies are puffed and just set at the edges without browning. Let them cool on the baking sheet for 5 minutes, then transfer to wire racks to cool completely. For undecorated cookies, brush the unbaked shapes with milk or cream and add sprinkles before baking.

7-To prepare the frosting, whisk together the 4 cups sifted powdered sugar, 3-4 tablespoons milk, 2 ½ tablespoons light corn syrup, and ½ teaspoon vanilla extract until smooth. Divide the frosting into bowls if using multiple colors, and add gel food coloring as needed.

8-Transfer the frosting to disposable piping bags for decorating. Outline and flood the cooled cookies with frosting, add sprinkles before it sets, and let the decorated cookies set at room temperature for at least 3 hours or overnight. If you need to speed up hardening, refrigerate them.