• In a large bowl, add almond flour and baking soda. Whisk and set aside.
  
• In another large bowl, cream with electric mixer butter and sugar.
  
• Add eggs and vanilla extract, beat until just combined.
  
• Add flour mixture and stir with spatula until a ball of dough forms. Dough will be on a wet side.
  
• Divide dough into two balls, flatten into discs, place on two separate sheets of plastic wrap, wrap and chill in refrigerator for 2 hours or in the freezer for 1 hour.
  
• Preheat oven to 350 degrees F and line two large baking sheets with unbleached parchment paper or silicone baking mats. Set aside.
  
• Remove chilled dough from the fridge (or freezer) and unwrap. If very hard, let it warm up on the counter for 5 minutes. Dust the surface and rolling pin with all-purpose flour or coconut flour (for gluten free). You will need quite a bit as this dough is wet. Roll the dough 1/3 inch thick - a bit thicker than for regular cookies because this dough is delicate.
  
• Using your favorite cookie cutters, cut out cookies and transfer to previously prepared baking sheet (loosening with small spatula if necessary), leaving 2 inches in between. These cookies spread a bit. Combine the dough scraps into a ball, roll it out, cut out cookies and repeat until you run out of dough. Repeat the same step with the second disc of dough.
  
• Bake for 12 minutes. Remove them from the oven before visible browning and edges start to brown. You do not want that with sugar cookies - they should be of light color. Remove from the oven and let them cool off first on a baking tray for 15 minutes, then transfer onto a cooling rack to cool off completely.
  

To decorate cookies (optional)

• In a small bowl, add icing sugar and water; whisk until smooth and no lumps.
  
• Transfer to a sandwich size resealable bag, push to one corner, twist bag on top and cut a small hole at the tip.
  
• Decorate cookies as you wish by pushing icing through the hole. Pipe the outline of the shape of a cookie, fill in the middle and push around with small spatula or tip of piping bag to cover completely.
  
• To add sprinkles, place a few cookies while icing is still wet in a large bowl with edges, sprinkle with sprinkles, shake off excess and transfer onto flat surface to dry. You can transfer remaining sprinkles back into the bottle when done.
  
• Let icing dry and it will harden and set within a couple of hours. Do not stack them until then.