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1
In a small bowl, or onto a sheet of waxed paper, sift flour and baking powder together and set aside.
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2
In a large mixing bowl, beat butter and sugar together on medium-high speed until light and fluffy, about 5 minutes.
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3
Add eggs, vanilla and salt; mix on medium-high speed until well combined.
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4
At low speed, add flour mixture in two batches, mixing just until incorporated.
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5
Turn out the dough onto a clean work surface.
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6
Divide in half; pat into flattened rectangles and wrap each rectangle in plastic wrap.
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7
Chill for at least two hours or up to a week.
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8
Preheat oven to 375 degrees F. Position racks at upper and lower thirds.
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9
On a lightly floured surface, roll out one rectangle of dough to a thickness of 1/4 inch.
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10
Cut into desired shapes and, with a spatula, transfer shapes to parchment-lined baking sheets, about 2 inches apart.
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11
Chill in freezer or refrigerator until firm, about 15 minutes.
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12
Set scraps aside.
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13
Repeat process with second rectangle.
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14
Gather up all of the scraps, roll out again.
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15
Chill for 15 minutes before cutting out shapes and adding to baking sheets.
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16
If desired, decorate with colored sugar or sprinkles.
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17
Placing a baking sheet on each rack and rotating halfway through the baking time, bake until golden around the edges and firm to the touch (anywhere from 7 - 12 minutes, depending on your oven).
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18
Transfer baked cookies to wire racks and allow to cool completely.
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19
Decorate with icing, if desired.
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20
Cookies can be kept in an airtight container, layered between sheets of waxed or parchment paper, at room tempurature for up to three days.
