To make simple sugar cookies, you need 2 1/2 cups all-purpose flour, 1 teaspoon baking powder, 1 teaspoon salt, 1 cup softened butter, 1 1/4 cups granulated sugar, one large egg and 1 teaspoon vanilla extract. Sprinkles are optional. Preheat the oven to 350 degrees Fahrenheit.
First, sift together the flour, baking powder and salt in a medium-size bowl. Set the bowl aside. Cream the butter and sugar in another bowl with an electric mixer set on medium. Add the egg and vanilla to the butter mixture, and mix for one minute. Set the mixer to low speed, and fully beat in the flour mixture to the sugared butter mix. Do not overmix, or you risk dry cookies.
Next, mold the dough into a log shape, cover it tightly with plastic wrap, and refrigerate for a minimum of 30 minutes to a maximum of two hours. Line the cookie sheets with parchment paper or a silicone baking mat. Drop the dough by rounded tablespoons onto the cookie sheets. Flatten the dough slightly. Top the dough with sprinkles if desired. Bake for eight to 10 minutes, until the sugar cookies are golden brown at the bottom. Remove the cookies from the oven, and let them cool on the cookie sheet for several minutes.