• Preheat Oven to 350 degrees F (176 C)
• Cream butter and sugar until light and fluffy.
• Add eggs and vanilla/flavouring. Mix well.
• Mix flour, salt and baking powder together.
• Add dry ingredients a little at a time to butter mixture. Mix at low speed until flour is completely incorporated and the dough comes together.
• Chill for 1 hour in fridge.
• Roll our onto floured surface and cut into desired thickness and cut into desired shapes.
• Bake on ungreased baking sheet at 350 degrees F (176 C) for 8 to 10 minutes or until just beginning to turn brown around the edges.

Sugar Cookie Icing (Fondant) Decorating:

• Simply cut the fondant out of the same cookie cutter you use for your cookies
• Leave it to dry a little, for 15 minutes or so (this will help with the transfer to the cookie).
• Brush the surface of the cookie with a little clear white corn syrup 
• Transfer the fondant cut out to the cookie and gently place directly on top of the cookie
• Smooth the fondant over the cookie with the palm of your hand- you can even stretch it a little to fit
• Decorate as desired
• When decorating/doing accents: if you are sticking fondant on fondant, just use a tiny little bit of water to make it stick