Beat sugar and butter until well blended. Beat in eggs, syrup and vanilla.

In a separate bowl, combine flour, baking powder, salt, and baking soda; add to creamed mixture, mixing just until blended.

Divide dough into quarters; wrap each piece with plastic wrap and refrigerate until chilled through, at least 1 hour.

Heat oven to 375ºF. Roll one piece of dough at a time on a floured surface to a thickness of about ¼ inch. Cut dough with floured cookie cutters; place cookies 1 ½ inches apart on ungreased baking sheets.

For soft, chewy cookies, bake 5 to 9 minutes (depending on size of cookies), until barely brown. Cool about 2 minutes on cookie sheet and remove to cooling rack or foil to cool completely. Frost if desired.