Ideal Sugar Cookies

Whisk together flour, salt, and baking powder in a medium bowl; set aside. In the bowl of an electric mixer fitted with the paddle attachment, cream butter and sugar; mix until light and fluffy. With mixer running, add egg, brandy, and vanilla; mix until well combined. With the mixer on low, slowly add reserved flour mixture. Mix until just combined.

Transfer dough to a clean surface. Shape into 2 disks, cover with plastic wrap, and refrigerate at least 1 hour.

Preheat oven to 350 degrees. Line baking sheets with nonstick baking mats or parchment paper; set aside.

On a lightly floured surface, roll out dough to 1/8-inch thickness. Cut into desired shapes and transfer to prepared sheets, spaced 1 inch apart. Leftover dough can be rolled and cut once more. Bake until lightly golden, about 10 minutes; do not allow to brown. Transfer sheets to wire racks; let cool completely.

Decorate with royal icing, if desired.