In a mixer, beat butter and sugar with mixer 2-3 minutes until fluffy.
Add in eggs and vanilla.
Sift remaining dry ingredients (flour, baking powder, salt) together in a bowl.
Reduce speed to lowest setting and gradually add in flour mixture from step 3.
Divide dough in half.
Shape each half into a flat disc.
Wrap and refrigerate for an hour, minimum, or up to overnight.
Bring dough out of the fridge and let it soften about 5-10 minutes just until it's soft enough to roll.
Place dough between two sheets of parchment paper and roll to 1/4 inch thick.
Place rolled dough in the fridge to chill while you roll the second half.
Chill the second half while you cut out the first half.
Chill the cutout cookie shapes while you cut out the second half of dough, then chill those shapes!
Put the first set of cookie cutouts onto a parchment lined baking sheet.
Bake cookies 15-18 minutes until edges start to turn golden brown.*Tip, flatten cookies slightly right when they come out of the oven to make a flatter surface for decorating. Using gentle pressure and solid
Cool completely on wire racks before decorating.