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  In a large bowl, mix together the dry ingredients (aka. flour, salt, and baking soda). Set aside.
  4 cups all-purpose flour, ½ teaspoon baking soda, ⅛ tsp salt
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  In another bowl, blend the softened butter and sugar with your mixer until light and fluffy, or about 5-7 minutes.
  1 cup butter, 1 ½ cups sugar
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  Beat in eggs and vanilla. Slowly add in the ingredients you set aside and blend until all ingredients are combined.
  3 large eggs, 1 tsp vanilla extract
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  Cover and refrigerate the dough for at least 30 minutes or overnight.
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  Preheat the oven to 350° and ensure the rack is in the middle position. Prepare your cookie sheets by lining them with parchment paper.
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  On a lightly floured surface, roll dough to ¼ inch thickness.
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  Dip your cookie cutter(s) into the flour and cut the shapes in your dough.
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  Place the cookies 1 inch apart on a parchment lined baking sheet and chill in refrigerator for 15 minutes before placing in the oven.
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  Bake for 10-12 minutes.
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  Once done, cool the cookies on wire racks before frosting them.

For the frosting:

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  Warm a medium saucepan on medium heat. Add butter to your pan and melt. Once melted, add in confectioners' sugar, vanilla and enough milk to reach desired consistency. If you are coloring your frosting, add a few drops of food coloring to make the desired color. Set aside to let the frosting cool to a warm temperature.
  1 ½ cups confectioners' sugar, ⅔ stick butter, 1 tsp vanilla extract, ¼ cup 2% milk, food coloring, ¼ tsp salt
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  Cut a small hole in the tip of a pastry bag or in a corner of a food-safe plastic bag and transfer the warm frosting to the bag. Decorate your cookies using a piping technique.
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  Sprinkle with colored sugar or decorate with sugar pearls. Serve and enjoy!
  sprinkles