Start by combing the flour, baking powder, and salt into a large bowl. Use a whisk to mix them together, then set aside.

In the bowl of a stand mixer fitted with a paddle attachment, cream together the butter and sugar until it is light and fluffy.

Next, add the room temperature eggs and pure vanilla extract.

Gently mix the dry ingredients into the wet ingredients a little at a time until the dough just comes together. Do not over mix.

Divide the dough in half and shape into a rectangle.

Wrap the dough in plastic wrap and place in the freezer for 45-minutes.

After that remove the dough from the freezer and preheat the oven to 375-degrees F.

Then, unwrap one section of the dough and place it between two pieces of non-stick parchment paper.

Use a rolling pin to roll the dough out to ⅛" thickness.

Next, use your favorite cookie cutters to cut out shapes.

Place the shapes onto an ungreased baking tray and bake the cookies for 8-10 minutes or until golden brown. (Smaller cookies will need less time and larger cookies may need more time).

Remove the cookies from the oven and let them sit on the tray for 2 minutes before removing them to a wire rack to cool completely.

Once the cookies are totally cool, decorate them as desired.