In a bowl, whisk together the flour, salt and baking soda. Set aside. In another large bowl, or bowl of your stand mixer, cream the butter with the sugar. Keep whisking for a few minutes until the sugar is well incorporated and the mixture is fluffy and pale in color.
Stir in vanilla. Add one egg, whisk thoroughly, then add the other egg. Whisk until incorporated and you get a smooth mixture.
Lastly, stir in the flour. Keep whisking (on medium speed if using a mixer) until you get a smooth dough. It’ll be sticky and soft.
Transfer dough to a work surface, divide into 3 parts and form each into a disk. Wrap each disk into plastic wrap and refrigerate for an hour or until the dough is firm to the touch.
Preheat oven to 180°C (350°F) and line one or two baking sheets with parchment paper.
Lightly flour your working surface and roll out one of the chilled doughs, about 0.5 cm (1/4 inch) thick. Turn dough as you roll it, so it doesn’t stick to the surface.
Dip cookie cutter in flour, then cut out the shapes. Transfer cookies to baking sheet and chill in the fridge for about 15 minutes, just until the dough hardens a bit again. Take whatever is left of the dough and shape into a disk again, chill in the fridge for later use.
Bake cookies for about 10 minutes (depending on the size), until the edges turn golden brown, but the tops of the cookies are still pale.
Remove from oven and let cookies cool on the baking sheet for 1-2 minutes, then transfer cookies to a plate (or counter lined with paper towels), using a spatula.
Repeat process with the rest of the dough.
Once the cookies are cooled to room temperature you can decorate them.