Whisk together the dry ingredients in a medium bowl and set aside.
In a separate large bowl beat the butter and sugar together with a mixer on high speed. It should be completely smooth and creamy, about 2 minutes.
Add the wet ingredients and beat on high speed until combined, about 1 minute. Scrape down the sides as needed.
Add the dry ingredients to the wet ingredients and mix on low until combined. If the dough seems too soft and sticky for rolling, add 1 more Tablespoon of flour.
Divide the dough into 2 equal parts, then place each portion onto a lightly floured surface. With a lightly floured rolling pin, roll the dough out to about 1/4-inch thickness. Use more flour if the dough seems too sticky.
Lightly dust one of the rolled-out doughs with flour once more and then cover with plastic wrap or aluminum foil. Refrigerate for at least 1 hour and up to 2 days.
Once the dough is chilled, preheat oven to 350°F.
Line 2 large baking sheets with parchment paper or silicone baking mats. Carefully remove one of the dough pieces from the refrigerator.
Using a cookie cutter, cut the dough into shapes and place onto the baking sheets, about 3 inches apart from each other. Re-roll the remaining dough scraps and continue cutting until all the dough is used.
Bake for 11-12 minutes or until lightly browned around the edges. Allow cookies to cool on the baking sheet for 5 minutes then transfer to a wire rack to cool completely before decorating.
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