Preheat oven to 375 degrees. Line 2 large baking sheets with parchment paper
In a large mixer bowl sift or whisk together the dry ingredients until no lumps in the dry ingredients
Add the eggs. Beat on low 10 seconds to moisten the dry ingredients. Increase speed to medium low. Beat medium low about 30 seconds or until everything is fully combined and the mixture is crumbly
Scrape down the sides of the bowl if needed. Add the butter and vanilla extract, Beat on low 10 seconds to break up the butter.. Increase speed to medium. Beat on medium 30 seconds until fully combined and a smooth dough has formed
Scrape down the sides of the bowl and push the dough to the center of the bowl. Massage dough to make sure of texture. Dough should be moist but not sticky or crumbly. Shape dough into a smooth ball. Place back into mixer bowl. Chill in the refrigerator about 5 minutes so the dough can firm up
Remove from the refrigerator. Massage in hands once a gain to make sure of texture. Dough should not be crumbly
Scoop dough out 1 TBS at a time onto prepared baking sheets. Roll scoops into smooth balls. Press dough balls out to circles of desired size and thickness. Bake at 375 degrees 12-15 minutes or until golden around the edges
Remove from the oven. Cool on about 15 minutes or until the cookies have firmed up. Transfer to a wire rack. Cool completely before putting filling on the cookies