Preheat oven to 350 degrees. Line 2 large baking sheets with parchment paper. Set aside
In a large mixer bowl sift or whisk together the dry ingredients until there are no lumps
Add the eggs. Beat on low about 10 seconds to moisten the dry ingredients.. Increase speed to medium. Beat on medium-low about 30 seconds or until fully combined
Add the butter and vanilla. Beat on low 10 seconds to break up the butter. Increase speed to medium. Beat on medium 30-45 seconds or until fully combined and a smooth dough has formed
Scrape down the sides of the bowl a push all the dough to the center of the bowl. Form dough into a smooth ball. Massage the dough ball in hands about 30-45 seconds to make sure the texture of the dough is correct. The dough should be moist but not sticky or crumbly
Shape the dough back into a ball and place it back into the mixer bowl. Place the bowl uncovered in the refrigerator about 5 minutes so the dough can firm up
Remove the dough from the refrigerator. Massage the dough a couple times to make sure the dough isn't dry or crumbly
Scoop the dough out 1 TBS at a time onto the prepared baking sheets. Roll each scoop into a tight ball and place about 2 inches apart on the prepared baking sheets. Use the palm of hands and press the dough balls out into a circle shape of desired size and thickness ( are roughly 2 inches in diameter and about 1/4 inch thick)
Place into preheated oven. Bake at 350 degrees about 8-10 minutes or until lightly golden on the edges
Remove from the oven. The cookies will be soft but will firm up as they cool. Allow them to cool in the pan about 10 minutes or until they are firm enough to transfer to a wire rack. Allow to cool completely on wire rack before spreading the filling