Pre-heat the oven to 175°C (350°F).
Prepare a large baking tray (you may need two) with grease-proof paper.
Beat the sugar and butter together until light and fluffy. Add in the vanilla.
Add the flour, and mix together until a dough forms.
Using your hands, quickly work the dough into a ball, then divide it into two pieces (it's easier to work with in two smaller bits rather than one large).
Flour a surface and then take one piece of dough and roll out until it is fairly thin. You will need an equal amount of tops and bottoms, and for the bottoms you simply cut out the dough with your preferred cookie cutter shape.
For the tops, use the same cutter, but this time, also cut out a hole in the middle (either using a smaller version of the same shaped cutter, or something to contrast). Repeat with the remaining dough.
Using a palette knife, gently transfer the cookies on to a baking tray (I use a little flour on the end of the palette to help scoop up the cookies). Keep them well spaced apart as they do spread a little.
Bake for around 8-10 minutes, just until the edges are only slightly browning. The rest of the cookie will look pale and very soft, but they will harden as they cool (keep an eye on them because one minute can make the difference between perfect and overbaked cookies).
Leave the cookies on the baking tray for ten minutes or so, then transfer to a wire rack to cool completely.