Weigh or measure into a small bowl the sugar and set aside. In another bowl, weigh or measure the flour, baking powder, salt and run a whisk through to blend.
In your stand or hand-held mixer, add the butter and cream cheese and blend on medium speed till smooth, about 2 minutes. *If your butter and cream cheese are still really cold, a trick I do is put my hands around the bottom of the mixer bowl to help warm up the butter and cream cheese. Keep moving your hands around the bowl to warm the whole bowl up. I turn off the mixer and scrape down the side.
Turn the mixer back on at a lower speed and add the sugar. Turn the mixer to the medium-high setting for 2 to 3 minutes until the mixture is a lighter color and silky smooth. Crack one egg into a small bowl; this allows you to be sure there are no eggshells before adding to the mixer bowl. Incorporate the first egg before repeating with the second egg. Scrape down the sides and across the bottom before turning the mixer to a low speed and slowly add the flour mixture. Take the bowl off the stand and wrap the top of the bowl loosely with plastic wrap. Refrigerate for 30 minutes.
Preheat your oven to 350°, and line 2 cookie sheet pans with parchment paper. Using a medium cookie scoop, add 12 mounds to a pan. Since I am adding icing to this cookie, I want to flatten the tops just a little. I take a water glass with a flat bottom and gently press down the tops, so they are not as round. A tip for using the glass, *I find it sticks to the cookie dough, so I have a wet paper towel next to me and run the bottom of the glass along with the wet paper towel between flatting each cookie. Bake 1 pan at a time for 11-13 minutes. After taking the pan out of the oven, move to a cooling rack. Allow the cookie to cool completely before icing them.