No-Spread Christmas Sugar Cookies

In a medium bowl, use a whisk to combine 3 1/4 cups (440 g) of flour, baking powder, and salt.
In the bowl of a stand mixer fitted with the paddle attachment or in a large bowl using a hand mixer, beat the butter and sugar together. Add the eggs one at a time and mix. Add the milk and extract. Stir in the dry ingredients and mix completely.
Divvy the dough into 3 balls. Flatten the balls into ovals and wrap each in plastic wrap. Chill the dough in the refrigerator for at least 2 hours or up to 24 hours.
When the dough is almost done chilling, put the remaining 1/2 cup (68 g) of flour in a small bowl and dust your work surface and rolling pin. Pull out your favorite Christmas cookie cutters.
Preheat the oven to 400°F (204°C). Lightly coat two rimmed baking sheets with cooking spray.
Remove 1 dough ball from the refrigerator. Roll it out to 1/4-inch (6.5 mm) thickness (any thinner and your cookies will be very crispy, which may make them difficult to decorate). Dip the cookie cutter into the bowl of flour before cutting out each cookie.
Use a metal spatula to move the cookies to a prepared baking sheet, leaving at least 1/2 inch (13 mm) between the cookies. Reroll the remaining dough to cut out more cookies.

If decorating the cookies, paint each cookie with corn syrup, heavy cream, or beaten egg white, then dust the cookies with colored sugar or sprinkles. The corn syrup, heavy cream, or egg wash will help the sugar adhere to the cookies.
Working in batches, bake each sheet of cookies until browned around the edges, 8 to 12 minutes. Cool for 3 minutes on the baking sheet, then transfer the cookies to cooling racks. Repeat with the remaining 2 dough balls.
Once completely cooled, decorate with colored icing, if desired. After the icing is completely set, store the decorated cookies in an airtight container between layers of parchment paper at room temperature for up to 1 week.