In a bowl sift together the flour, corn starch and salt. Mix lightly to combine.
In the bowl of a mixer with a paddle attachment, add the butter and sugar. Mix until a creamy consistency.
Continue mixing and add the eggs, one at a time. Scrape down the side of the mixer bowl if necessary.
Next add the vanilla and mix again.
Add the dry mixture to the mixer bowl. Mix to combine completely.
Break the dough into two sections. Flatten each on a piece of plastic wrap, cover dough disc completely and refrigerate.
Preheat the over the 375 degrees F. Prepare a baking sheet with parchment paper and set aside.
Once the dough disc is chilled, removed from the plastic wrap. Roll it out on a floured surface.
Use a small to medium circle cookie cutter to cut out the sugar cookie shapes.
Place the sugar cookies on the prepared baking sheet. Bake for 11 to 13 minutes until lightly golden.
Remove baking sheet from the over and let cool for a few minutes. Carefully place the sugar cookies on a rack to cool completely before decorating.