In a large bowl, combine butter and sugar until creamy
Add in eggs and vanilla and blend well
In a separate bowl. combine flour, salt and baking powder
Blend flour into sugar and butter mixture and beat with mixer until thick dough forms
Cover and refrigerate for at least 2 hours
Once dough is chilled, preheat oven to 350F
Clean off counter space or use a large cutting board and dust a little flour over surface
Using a rolling pin, smooth out dough into a thin layer and press the cookie cutter to form shapes
On a greased baking pan, cook cookies for exactly 8 minutes
Remove from oven and transfer to plate to finish cooling
Frost as desired
Yields roughly 40-45 cookies