Preheat the oven to 350°F (175°C).
In a large bowl, cream together butter and sugar until light and fluffy.
Add eggs, one at a time, mixing well after each addition.
Stir in vanilla extract.
In another bowl, whisk together flour, baking powder, and salt.
Gradually add dry ingredients to wet mixture, stirring until combined.
Divide the dough into two portions and chill for at least 1 hour.
Roll out the dough on a floured surface to about 1/4 inch thick.
Use cookie cutters to cut out shapes and place them on a lined baking sheet.
Bake for 10-12 minutes until the edges are lightly golden.
Let the cookies cool completely before decorating.