When I want to make a basic sugar cookie that will be cut out and frosted, I have a handful I choose from. This particular recipe has been used by me personally for at least 9 years now.
Old Fashioned Sugar Cookie
3/4 c sugar
6 T butter
1/3 c shortening
1 egg
1 T milk
1 t vanilla
2 c flour
1 1/2 t baking powder
1/4 t salt
Cream the sugar, butter and shortening until fluffy. Add the egg, milk and vanilla. Beat well. Add the flour, baking powder and salt all together at once and then mix to blend in on low to start, and increase to medium just until mixed.
Chill the dough wrapped in plastic wrap for at least 3 hours. When you are ready to cut, flour your work surface and roll out the dough. Roll to about 1/4 inch thickness and cut. Transfer to an ungreased baking sheet, re roll the scraps and continue until the dough is used up. Bake each tray 9 minutes. Cool on the baking sheet 2 minutes to set up before transferring to a wire rack to cool.