Prepare a large baking sheet(s) by lining with parchment paper or a silicone baking mat.
In a medium mixing bowl, whisk together the all-purpose flour, baking powder, and salt until combined. Set aside.
3 cups all-purpose flour, ½ teaspoon baking powder, ¼ teaspoon salt
Using the bowl of a stand mixer with the paddle attachment, or a large bowl with an electric hand mixer, beat the butter and granulated sugar until light & fluffy. * About 2 minutes is needed to get it fluffy looking and lighter in color. 1 cup (2 sticks) butter, 1¼ cup granulated sugar
Scrape down the sides of the bowl with a spatula. Add in the whisked eggs and vanilla extract, and beat until combined. * To whisk the eggs, crack them into a small bowl and use a fork to mix them up before adding them into the bowl. 2 large eggs, 1½ teaspoons vanilla extract
Add the dry ingredients into the bowl of wet ingredients and mix on low speed just until fully incorporated.
Remove the sugar cookie dough from the bowl and press it into a rectangular shape on top of plastic wrap. Wrap it up completely in the plastic wrap and let it chill in the fridge for 1 hour.
While the dough is chilling, separate the Jolly Ranchers into like colors. Remove the wrappers, crush the candies, and keep each color in separate bowls.* You can use a food processor to crush the candies, a Ziploc bag and a meat tenderizer or rolling pin, or whatever else you can find that will crush the hard candies. 30 Jolly Ranchers
Once the dough has chilled, remove the dough from the fridge and cut the dough in half. Prepare a clean countertop with a spray of nonstick cooking spray and a light dusting of flour.
Working with one half of dough at a time, roll the dough out using a rolling pin to about 1/4-inch thickness. Use a large 4-inch cookie cutter to cut out the cookie shapes from the dough. Use the smaller cookie cutter, to carefully cut out the center portion of each cookie. Return all the scrapes of dough back to the remaining dough and repeat until all the dough is gone.
Place the cookies onto the prepared baking sheets. Return all the scrapes of dough back to the remaining dough and repeat until all the dough is gone.
Fill each center area about 3/4 of the way with crushed Jolly Ranchers (only one color per center). Sprinkle the tops of the cookies with clear coarse sanding sugar. Place the cookies back into the fridge to chill for 15 minutes before baking.
clear coarse sanding sugar
While the cookies are chilling preheat the oven to 350℉.
Bake for 8-10 minutes or until the candy center has melted and the cookies are set. The edges of the cookies should just barely be turning a light golden brown. Allow the cookies to cool on the baking sheet until the candy centers have hardened and the cookies are completely set.