Preheat oven to 375 degrees. Line 2 large baking sheets with parchment paper
In a large mixer bowl sift together the dry ingredients until there are no lumps in the dry ingredients
Add the eggs. Beat on low 10 seconds or until the dry ingredients are moist. Increase speed to medium-low. Beat on medium-low about 30 seconds or until fully combined and the mixture is slightly crumbly
Add the butter and vanilla. Beat on low 10 seconds or just until the butter begins to combine. Increase speed to medium. Beat on medium about 30 seconds or until fully combined and a smooth dough is formed
Scrape down the sides of the bowl and form the dough into a ball. Massage the dough in hands bout 30 seconds to make sure that the texture is smooth and not crumbly
Shape the dough back into a smooth ball and place it back into the mixer bowl. Place in the refrigerator and allow it to chill for 5 minutes so the dough can firm up
Remove the dough from the refrigerator. Massage in hands just a few seconds to make sure of the texture. The dough should be smooth and not crumbly.
Scoop the dough out 1TBS at a time onto the prepared baking sheets. Roll each scoop into a smooth ball. Press each dough ball into a flat, round cookie shape. Bake at 375 degrees for 10-12 minutes or until golden
Remove from the oven. Cookies will be soft. Allow to cool on the pan 15 minutes or until firm enough to transfer to a wire rack. Transfer to a wire rack and allow to cool completely before putting the filling on