Prepare simple sugar cookie dough. Cream together Unsalted Butter and Sugar.
When fluffy add Eggs and Vanilla Extract.
In a separate bowl sift together Flour, Baking Powder and Salt. Add dry ingredients to butter mixture.
Add Cinnamon and Chopped Walnuts.
Work to create a smooth dough. Do not over-work dough or cookies will be tough. Refrigerate dough until ready to use.
Scoop cookie batter with small ice cream scoop and place on parchment-lined sheet pan and bake in a 350℉ oven for 12-15 minutes or until lightly browned. Let cool completely.