Gradually stir in the dry ingredients until well blended and smooth. Divide the dough in half. Wrap each half in plastic and let stand at room temperature for at least 2 hours or up to 8 hours. (The dough can also be stored for up to 4 days, but in this case it should be refrigerated. Return to room temperature before using.)
To bake, position a rack in the upper third of the oven. Preheat the oven to 375 degrees. Grease cookie sheets.
Place 1 portion of the dough on a lightly floured work surface. Very lightly sprinkle flour over the surface of the dough and dust the rolling pin. Roll out to a scant 1/4 inch thick. Lift the dough frequently and add a bit more flour to the work surface and rolling pin as necessary to prevent sticking. Cut out the cookies using a 5-inch-tall gingerbread boy or girl cutter. With a spatula, transfer them to the cookie sheets, spacing about 1 1/2 inches apart. Roll the dough scraps and continue cutting out cookies until all the dough is used.
If desired, garnish with:
Raisins and/or red hots, for eyes and buttons
Bake 1 sheet at a time, until the edges of the cookies are just barely dark, 7 to 10 minutes; rotate the sheet halfway through baking for even browning. Remove the sheet to a rack and let stand until the cookies firm slightly. Transfer the cookies to racks to cool.
MAKING CHRISTMAS COOKIES INTO ORNAMENTS To prepare a cookie ornament for hanging, use a toothpick to poke a hole through the uncooked shaped dough. When the cookie is baked, remove the toothpick, wiggling it a bit if necessary to widen the hole. Loop ribbon, colored yarn or string through the hole and tie in a pretty bow.