Preheat the oven to 350°F (175°C). Grease a cookie sheet or line it with parchment paper.

In a large bowl, add softened butter and sugar. Mix with a handheld mixer until creamy.

Add eggs and vanilla extract. Continue mixing until well combined.

Add all-purpose flour, salt, and baking powder to the wet mixture. Mix until a soft dough forms.

Wrap the cookie dough in plastic wrap and refrigerate for 3–4 hours or overnight for best results.

Roll out the chilled dough on a lightly floured surface. Use cookie cutters to cut into desired shapes.

Place on the prepared baking sheet and bake for 8–10 minutes, or until the edges are just turning golden.

Let cool before decorating or serving.