Gather your ingredients and measure them.
In the large bowl of a standing electric mixer with the paddle attachment, cream together the unsalted butter and sugar on medium speed until light and fluffy. Scrape down the sides of the bowl with the rubber spatula.
Add the wet ingredients: first the eggs, one at a time, beating just to combine. Then add the vanilla extract.
Add the dry ingredients to the bowl. Mix on medium speed until a firm dough forms. The dough will look very wet until you add the dry ingredients, but it comes together very quickly.
Cover the mixing bowl with plastic wrap and place in the refrigerator. Chill for 30 minutes.
Preheat the oven to 375˚F.
Roll the dough into 1-inch balls. You can use a 1-inch ice cream or cookie scoop or pinch off pieces of dough and roll in your hands. Place the balls on a parchment-lined half-sheet pan. Repeat making balls with the remaining dough.
With the heel of your hand, gently press down to flatten the balls to 1/3 - 1/2-thick discs.
Bake the cookies in the preheated oven for 7 minutes.
Remove the cookies from the oven to a cooling rack and let cool on a cooling rack before frosting.