Christmas sugar cookies are a festive treat that can be enjoyed by people of all ages. Here are the steps to making Christmas sugar cookies: 1. Gather all the necessary ingredients: flour, baking powder, salt, butter, sugar, eggs, vanilla extract, and red and green food coloring. 2. Preheat the oven to 350 degrees Fahrenheit. 3. In a large bowl, combine the flour, baking powder, and salt. 4. In a separate bowl, beat the butter and sugar together until light and fluffy. 5. Add the eggs one at a time, beating well after each addition.