The cookies are baked until they’re smooth and just a pale golden color since they harden as they cool. If you don’t have cookie cutters a glass cup makes a great makeshift version!
In the bowl of a stand mixer beat the butter and sugar on medium speed until creamy, scraping down the sides of the bowl as needed. Add the eggs one at a time, beating well after each addition. Add the vanilla and mix once again.
In another large bowl, sift together the flour, salt and baking powder. Slowly add the flour mixture to the mixer, beating on low speed until it has all been incorporated.
Turn dough out of the bowl and divide it in half. Wrap each in plastic wrap and refrigerate for at least 2 hours and up to a few days before cooking.
Heat oven to 325ºF (170ºC).
Lightly flour a clean surface and turn half the chilled dough out onto it. Lightly sprinkle flour over the top of the dough and use a rolling pin to evenly roll out the dough so it’s ¼” thick.
Use cookie cutters to carefully cut shapes from the dough. Arrange on a parchment paper lined baking sheet spread 1” apart. Pull together any dough scraps and re-roll out the dough to make as many cookies as possible. Repeat with the remaining dough half.
Bake until pale, sandy in color, about 12 to 15 minutes. Remove from the oven and use a spatula to move cookies to a cooling rack. Let cool completely before decorating with icing and sprinkles (optional).