1. Cream the butter and sugar in a stand mixer on medium-high speed for four to five minutes until light and fluffy, scraping down the sides thoroughly.

2. Beat in the eggs one at a time, followed by the vanilla extract, ensuring the mixture remains emulsified.

3. In a separate bowl, whisk together the flour, baking powder, and salt. Gradually add this mixture to the wet ingredients on low speed, mixing only until the dough just comes together.

4. Divide the dough into two or three flat disks, wrap tightly in plastic film, and chill in the refrigerator for a minimum of sixty minutes.

5. Preheat the oven to four hundred Fahrenheit. Roll the chilled dough on a lightly floured surface to a uniform thickness of one-quarter inch. Cut into desired shapes.

6. Transfer cutouts to a parchment-lined baking sheet. For the best shape retention, flash-freeze the sheet for five minutes before baking.

7. Bake for six to eight minutes until the edges are lightly set. Immediately transfer the cookies to a wire rack and allow them to cool completely before decorating.