Cream butter and sugar until fluffy (about 5 mins) with a stand mixer fitted with a paddle attachment. (You can also use a hand mixer or mix by hand in a large bowl).
Add vanilla extract and eggs then mix well.
Combine flour, baking powder, and salt together in a separate bowl.
Gradually add flour to the butter mixture, mix well together.
Divide dough into 2 sections.
Roll one at a time on a lightly floured surface to ⅛" thickness.
Next, cut into desired shapes using cookie cutters.
Using a straw, cut out a hole in the top of the cookie. Gently wiggle the straw around to increase the size of the hole.
Freeze the cookie shapes on the cookie sheets for one hour. (This prevents them from spreading).
After that, preheat the oven to 375 degrees F.
Bake for 8-10 minutes or until golden brown.
Remove the cookies from the oven and use the straw again to open up the hole right away while the cookies are still hot and soft.
Then, let sit on the baking tray for 10-15 mins before removing to finish cooling on a wire rack.
Decorate each of the cooled cookie shapes with frosting, royal icing, or edible color markers.