In a large bow, sift together the flour, baking powder, and salt and set aside.

In a separate bowl, cream together the butter and sugar until fluffy. Add the eggs and vanilla and mix well.

Gradually add the dry ingredients to the butter mixture. Stir to combine.

Form into 4 discs of dough, wrap in plastic wrap and chill for 2 hours or overnight.

Preheat oven to 350°.

On a well-floured surface, roll each disc to your desired thickness and cut with your favorite cookie cutters.

Bake on ungreased baking sheets or parchment paper-lined sheets for 8-10 minutes or until the cookies just begin to turn tan around the edges.

Remove from the oven and allow the cookies to cool and firm up on the baking sheets for several minutes before transferring to a cooling rack.

Decorate with your favorite icing.

Cookies can be stored in an airtight container and frozen until you are ready to decorate.