Pre-heat your oven to 175C / 350F and line 2 baking trays with baking paper.
Using a mix master with a paddle attachment, beat butter on low to soften it for minute. Then add sifted powdered sugar and cream together for 2 minutes until light and fluffy. Scrap down the sides half way through.
Add vanilla extract and beat on low for 30 seconds.
Add sifted flour and beat on low. The mixture will start to come together as crumbs and then will form a soft delicate dough. If needed, add 1-2 tbsp of water if it's not coming together.
Using your hands bring the dough together into a ball. If it's super sticky and sticking to your fingers (see my video example) add a little extra flour. Place in the fridge for at least 30 mins to a few hours. I even leave mine overnight sometimes. It makes it a lot easier to cut out the cookies.
Roll dough out on a floured bench about 5-7mm or just over 1/2cm thick and cut with the cookie cutter. You want a minimum of 18 cookies. You may have some extra.
Place cookies on the tray and bake for 23-25 minutes on the top rack of your oven. Check them at the 20 min mark. They will remain quite pale. You want to slightly under bake them so they remain soft-ish.