In the bowl of a stand mixer with the paddle attachment cream together butter and sugar until smooth. Beat in eggs and vanilla. In a separate bowl combine flour, baking powder and salt. Add dry mixture to the other ingredients beating on medium low untill combined. Remove dough from mixer. Cover and chill for at least one hour.
Preheat oven to 400 degrees F. Roll out dough on a floured surface to ¼ inch to ½ inch thick. Cut out desired shapes and place them on an ungreased cookie sheet. Bake 7 to 9 minutes. Remove from oven and cool completely before decorating.