Step 1: In a large bowl, cream together the softened butter and granulated sugar until light and fluffy. This can take 2-3 minutes with an electric mixer.
Step 2: Beat in the eggs one at a time, mixing well after each addition. Stir in the vanilla extract.
Step 3: In a separate medium bowl, whisk together the flour, baking powder, and salt. Gradually add the dry ingredients to the wet ingredients, mixing on low speed until just combined. Be careful not to overmix.
Step 4: Divide the dough into two equal portions, flatten each into a disc, wrap tightly in plastic wrap, and refrigerate for at least 1 hour, or up to 2 days. Chilling is crucial for easy rolling and preventing spread.
Step 5: Preheat your oven to 375°F (190°C). Line baking sheets with parchment paper or silicone mats. On a lightly floured surface, roll out one disc of chilled dough to about 1/4 inch thickness. Use your favorite cookie cutters to cut out shapes.
Step 6: Carefully transfer the cut-out cookies to the prepared baking sheets, spacing them about 1 inch apart. Reroll any scraps until all dough is used.
Step 7: Bake for 8-10 minutes, or until the edges are lightly golden. The centers should still look slightly soft. Baking time will vary based on cookie thickness and size.
Step 8: Let the cookies cool on the baking sheets for 5 minutes before transferring them to a wire rack to cool completely.
Step 9: Once completely cool, decorate as desired with royal icing, buttercream, or sprinkles. Store in an airtight container.