In the bowl of a stand mixer fitted with the paddle attachment, cream together the unsalted butter and sugar on medium speed until light and fluffy.
Add the eggs one at a time, followed by the vanilla extract.
In a medium bowl, whisk together the dry ingredients: flour, baking powder, and salt. Slowly add this to the wet mixture on low speed until just combined.
Divide the dough into two disks, wrap in plastic wrap, and refrigerate for at least 1 hour, but up to 3 days is fine!
Preheat your oven to 350°F (190°C) and line a baking pan with parchment paper.
Roll out the chilled dough on a lightly floured surface to about ¼-inch thickness. Cut into shapes using favorite cookie cutters.
Place the cookies on the prepared baking sheet, about 1 inch apart, and bake for 8–10 minutes, or until the edges are golden brown.
Cool on a wire rack before decorating.