Preheat oven to 350 degrees. Line 2 large baking sheets with parchment paper
In a large mixing bowl sift together the dry ingredients until there are no lumps
Stir in the eggs until the dry ingredients have been moistened
Stir in the butter and vanilla (if using) until fully combined and a smooth dough has formed
Massage the dough for 1 minute to absorb any extra moisture. Form into ball and place back into mixing bowl. Place in the refrigerator about 5 minutes or until the dough has firm up slightly.
Remove from the refrigerator. Massage slightly to make sure of the texture. The dough should be moist but not sticky or crumbly
Scoop dough out 1 tablespoon at a time onto the prepared baking sheets. Place in the preheated oven and bake at 350 degrees 10-12 minutes or until golden.
Remove from the oven. Allow to cool on the pan about 10 minutes or until cookies have form up enough to transfer to a wire rack. Allow to cool on a wire rack completely before eating or decorating. If desired frost, coat or decorate as desired. Store leftovers in an airtight container up to 1 week