I seriously recommend this Sugar Cookie Recipe, they're soft, but still firm enough to decorate, and have a wonderful flavor.
1 cup softened butter
1 cup sugar
1 teaspoon vanilla
2 3/4 cups all-purpose flour
2 teaspoons baking powder
1/4 cup heavy whipping cream
1) Beat butter and sugar. Stir in eggs and vanilla. Sift together the flour and baking powder and add them to the butter mixture alternately with the whipping cream. Cover the dough and refrigerate for at least 2 hours.
2) Roll out on a lightly floured surface about 1/4 inch. (roll thinner if using cookie cutters with more intricate designs- make sure to cook for less time if doing this) Place on a greased cookie sheet about 1 inch apart and bake about 7-10 minutes- until bottoms and edges are golden.