Take butter and eggs out of the refrigerator one hour before starting. They need to reach room temperature.

Beat the softened butter and sugar together in a large bowl using an electric mixer on medium speed for 3-4 minutes until light and fluffy.

Add eggs one at a time to the butter mixture, beating well after each addition. Add vanilla extract and mix until combined.

Whisk together flour, baking powder, and salt in a separate bowl.

Add the flour mixture to the butter mixture in three parts, mixing on low speed just until flour disappears. Don't overmix.

Divide dough in half and wrap each portion tightly in plastic wrap. Flatten each piece into a disk about one inch thick. Refrigerate for at least 2 hours or overnight.

Preheat oven to 350°F (175°C). Line baking sheets with parchment paper.

Remove one disk of dough from refrigerator. Let it sit at room temperature for 5 minutes. Roll dough on a lightly floured surface to about 1/4 inch thickness.

Dip cookie cutters in flour before each cut. Press straight down and lift straight up. Place cookies on prepared baking sheet, leaving 1 inch between each cookie.

Bake for 8-10 minutes until edges just begin to turn golden. Centers should look slightly underdone.

Let cookies cool on baking sheet for 5 minutes, then transfer to a wire rack to cool completely before decorating.