Sift together flour, baking powder and baking soda. Cut in butter with a pastry cutter, or pulse in a food processor until mixture looks like sand.
Mix in sugar. Mix in beaten eggs and knead into a ball.
Divide into two pieces and form into two disks. Wrap in plastic wrap and chill for one hour.
Cut out shapes and place on baking sheets. *
Bake at 375º 6 to 8 minutes.
Notes
*Place baking sheet with the cut out sugar cookies in the freezer for 10 minutes and then bake your cookies and the cookies will hold their shape better.