Sift flour with baking powder, soda, salt, and nutmeg; set aside
In large bowl of electric mixer, at medium speed, beat butter, sugar, and eggs until light and fluffy.
At low speed, beat in vanilla until smooth. Gradually add flour mixture, beating until well combined.
Form dough into a ball. (I usually make 2). Wrap in waxed paper or foil or cling wrap; refrigerate several hours or overnight.
Divide dough into 4 parts. Refrigerate until ready to roll out.
Preheat oven to 375F/ 190C/ Fan 170C. Lightly grease cookie sheets (or use parchment paper)
On well-floured surface roll dough, one part at a time, ¼ inch thick, for shapes that do well with a bit of puffiness (flowers, Simple shapes, circles) for more defined edges, roll nearly ⅛ inch thick).
With floured cookie cutter, cut out cookies. Using spatula place 2 inches apart on cookie sheets. (does not have to be that far apart).
Sprinkle tops of cookies with sugar.
Bake 10 to 12 minutes for ¼ inch thick 8-9 minutes Ive you've rolled closer to half that, or until golden. Remove to wire rack; cool.