Cream the soft butter with the sugar until the combination is smooth to the touch, not grainy, in a mixing bowl.
Add eggs and vanilla and continue to mix.
Sift the flour, baking soda, and salt together with a sifter.
Add the dry mixture to the wet mixture and continue mixing to make sure all ingredients are thoroughly blended.
Form the dough into a ball and wrap it in cling wrap, completely covering the entire dough ball.
Put in the refrigerator for about 6 hours or overnight. Check to see if the dough is firm.
Preheat oven to 325 degrees.
Pull the cookie dough out of the refrigerator and sit it out to soften up a bit.
Put flour out on the cutting board, rub flour on the rolling pin, and work some flour into the batter. (if needed).
Roll the dough out on the cutting board and using the cookie cutter begin to make your cookies.
Line a cookie sheet with parchment paper.
Using a metal spatula move the cut cookies to the parchment lined cookie sheet.
Bake at 325 degrees for 8 minutes. Check to see if the cookies are thoroughly baked.
Take the cookies off of the cookie sheet and put on a wire rack to cool completely. (About 10 minutes).
Combine all ingredients (except your food coloring) in a mixing bowl mixing on medium speed for 4 minutes.
If icing is not stiff enough add 1/4 C powdered sugar.
Divide the icing into 4 equal bowls.
The first bowl of icing remains white.
The second bowl of icing, add several drops of blue gel food coloring. Stir to mix.
The third bowl of icing, add several drops of black gel food coloring. Stir to mix.
The fourth bowl of icing, add several drops of red gel food coloring. Stir to mix.
Spoon each color of icing into individual frosting bags with a #2 frosting tips. Twist the open end of the bag to push the icing to the tip.
Using the blue icing, Outline and flood the top half of the sugar cookie.
Let dry for at least 30 minutes.
Do the same process with the white icing for the bottom half of the cookie.
Let dry for 3 hours before putting on the black.
Using the black icing, pipe on the outline of a small circle in the middle of the cookie.
Pipe on thick lines on either side of the outline of the cookie to make the edging of the pokeball.
Let dry for 20 minutes.
Using the red icing, pipe on the outline of the red parts and fill in.
Let the cookies dry, for at least 8 hours before bagging.