In a large mixing bowl, cream together softened butter and sugar with an electric mixer until light and fluffy.

Beat in the eggs one at a time, then add the vanilla extract and mix until well combined.

In a separate bowl, whisk together flour, baking powder, and salt.

Gradually stir dry ingredients into the wet mixture until a soft dough forms.

Divide dough into two disks, wrap in plastic wrap, and chill for at least 1 hour or overnight.

Preheat oven to 400°F (200°C). Line baking sheets with parchment paper.

On a lightly floured surface, roll out one dough disk to about 1/4 to 1/2 inch thickness.

Cut out shapes with your favorite cookie cutters and transfer to prepared baking sheets, spacing cookies 1 inch apart.

Bake for 6 to 8 minutes, or until the edges are just turning golden.

Let cookies cool on the sheet for a few minutes before transferring to a wire rack to cool completely.

Once cooled, decorate with icing, sprinkles, or your favorite toppings.