In a large bowl, blend together the sugar and butter until well combined. Add beaten eggs and vanilla extract, stirring to combine.
In a separate bowl, mix together the flour, baking powder, and salt. Add to the butter mixture and blend together well. If desired, add nutmeg or cinnamon.
Place the dough in the refrigerate and chill at least 1 or overnight until pliable.
Preheat oven to 350 degrees F.
On a lightly-floured board, roll dough 1/8-inch thick with your rolling pin; cut into desired shapes with your favorite mini or small cookie cutters. Sprinkle the cookies with additional sugar and place 1-inch apart onto prepared ungreased cookie sheets. Always leave room between cookies on the cookie sheets.
Bake approximately 6 to 12 minutes or until lightly browned on the edges. Remove from the oven and cool on wire cooling rack. When cookies have cooled, decorated with colored sanding sugar.
Variations: Additions to this recipe may include flavored extracts or liquors, chocolate chips, butterscotch chips, coconut flakes, savories, fruits, herbs, savories, and/or spices to taste.
Yields 24 to 36 cookies (depending on the size of the cookie cutters).
Ellen Easton's Sugar Cookie Recipe: https://whatscookingamerica.net/EllenEaston/SugarCookies.htm