Ensure your salted butter is perfectly softened to room temperature, but not melted.
In the bowl of a stand mixer fitted with the paddle attachment (or using a hand mixer in a large bowl), cream together the softened butter and granulated sugar until the mixture is pale yellow and fluffy, about 1 minute. Remember to scrape down the sides of the bowl as needed.
Beat in the two large eggs one at a time, followed by the vanilla extract, mixing until everything is well combined and smooth.
In a separate bowl, whisk together your gluten-free baking flour blend (ensure it contains a binder like xanthan gum), baking powder, and salt.
Gradually add the dry ingredient mixture to the wet ingredients in about three batches, mixing on low speed until just combined after each addition. Be careful not to overmix the dough.
Once a soft dough forms, wrap it tightly in plastic wrap and refrigerate for at least 30 minutes, or up to an hour, to allow it to firm up.
Preheat your oven to 350°F (175°C). Line baking sheets with parchment paper or silicone baking mats.
On a lightly floured surface (using gluten-free flour), roll out the chilled dough to about 1/4-inch thickness. Use your favorite cookie cutters to create shapes. Alternatively, for drop cookies, scoop tablespoon-sized portions and roll into balls.
Place the cut-out cookies or dough balls onto the prepared baking sheets, leaving a little space between them.
Bake for 8-12 minutes, depending on size, until the edges are lightly golden and the centers are just set. Avoid overbaking for a softer cookie.
Allow the cookies to cool on the baking sheets for a few minutes before transferring them to a wire rack to cool completely. Once cool, they are ready for frosting or to be enjoyed as is.