This is the best sugar cookie recipe I have ever tasted. I know because I make them every day. (wink, wink) these were published on G00d Thin@s Utah. They did a feature and there is a video showing how to make them.
The very best and biggest tip ever is...wait for it....roll out the dough between two cedar grilling planks. (One plank on each side of the dough). You never have to guess the thickness. They all roll out to be the perfect size no guessing and so fast. You might think they are too thick but trust me they are perfect.
For the recipe and video just click on the link. Oh, and I also put in almond instead of lemon flavoring in the frosting, but that is totally your call.