1 ¾ cups white sugar
1 cup butter
2 large eggs
1 teaspoon vanilla extract
3 cups all-purpose flour
½ teaspoon baking soda
½ teaspoon salt
¼ teaspoon ground nutmeg
Beat sugar and butter together in a large bowl with an electric mixer until light and fluffy. Add eggs one at a time, beating well after each addition. Beat in vanilla extract. Combine flour, baking soda, salt, and nutmeg; stir into creamed mixture.
Knead dough for a few turns on a floured board until smooth. Cover and refrigerate until firm, about 30 minutes.
Preheat the oven to 325 degrees F (165 degrees C). On a lightly floured surface, roll the dough out to 1/4 inch in thickness. Cut into desired shapes with cookie cutters. Place cookies 1 1/2 inches apart onto cookie sheets.
Bake in the preheated oven until edges are golden, about 8 to 10 minutes. Cool on the cookie sheets briefly before removing to a wire rack to cool completely.