Cream the butter and sugar in a large mixing bowl until smooth using an electric mixer.
Add the eggs and mix until combined.
Sift the remaining dry ingredients in a separate large mixing bowl and mix well.
With the mixer on low, slowly add the dry ingredients to the butter mixture until dough forms
Remove dough from the bowl and wrap in plastic wrap. Place in refrigerator until firm, for approximately two to four hours.
Preheat oven to 350 degrees and grease cookie sheets.
Remove dough from refrigerator and allow dough to sit at room temperature for about 15 minutes, until pliable.
Divide dough in half and place on floured work surface. Using a rolling pin, roll the dough out until about 1/8 inch thick. While rolling, flour the work surface and rolling pin as needed.
Cut out desired cookie shapes with cookie cutters.
Transfer cookies to a greased cookie sheet, placing them 1 inch apart.
If you would like to decorate the cookies, lightly brush them with milk and sprinkle with sugar granules, as desired.
Bake until firm and edges begin to darken, approximately 10-14 minutes.
Allow cookies to cool on the cookie sheet for a minute, then transfer to wire racks to cool completely.