Mix together flour, baking soda and salt and set aside.
In an electric mixer, add butter and sugar and mix on medium speed about 2 minutes until fluffy. Add eggs and vanilla and blend again until well mixed.
Add dry ingredients to mixer in thirds, incorporating each batch one at a time until thoroughly blended. Wrap dough in plastic wrap and chill in refrigerator for an hour or until firm.
Preheat oven to 350 degrees. On a clean dry surface, liberally spread flour and turn out dough on top. Sprinkle flour on dough then roll out evenly, about 1/4" thick. With a round cookie cutter, cut out cookies then place on a parchment lined baking sheet. Bake for 8 minutes. Note: Do not over bake. Remove from oven. Let cookies rest on baking sheet for 2 minutes then transfer to a cooling rack.