Preheat the oven to 350°F. Line the cookie sheet with parchment paper.
Beat the butter and sugar on medium speed for about 3 minutes or until light and fluffy.
Scrape the sides and add in the eggs, one at a time, beating until just combined.
Add the salt, baking soda, and vanilla extract and beat to combine.
Gradually add in the flour and beat until a smooth dough forms.
Wrap in plastic wrap and refrigerate the cookie dough for 1 hour, preferably overnight.
On a floured surface, roll out the dough to about 1/4 inch thick.
Use Halloween-themed cookie cutters to cut the dough into ghost and cat shapes. Transfer them to the lined baking sheet and refrigerate for 15 minutes to prevent them from spreading.
Bake the cookies for 8 to 11 minutes or until the edges are just starting to brown.
Cool the cookies on the baking sheet for 5 minutes, then transfer them to a cooling rack to finish cooling.
Outline and fill the cat cookies with black icing. Cover with black sugar while still wet, then tap off the excess.
Outline and fill the ghost cookies with white icing. Once the icing is dry, after around 4 hours, use an edible food marker to draw on the faces.
Make sure the icing on the cookies has set before serving or storing your Halloween cookies.