Instructions:
- Whisk together the flour, baking powder, and salt in a medium bowl. Set aside.
- In the bowl of a stand mixer, beat the softened butter and granulated sugar together on medium speed until light and fluffy (about 3–4 minutes). Scrape down the sides.
- Add the eggs one at a time, beating well after each addition. Mix in the vanilla extract until just combined.
- Gradually add the dry mixture to the wet mixture on low speed. Mix just until the dough comes together into a shaggy mass. Do not overmix.
- Divide the dough in half. Shape each half into a flat disc, wrap tightly in plastic wrap, and refrigerate for a minimum of 2 hours, or preferably overnight.
- Preheat oven to 350°F (175°C). Line baking sheets with parchment paper or silicone mats.
- On a lightly floured surface, roll out one disc of dough to a consistent thickness of about 1/4 to 3/8 inch (6–9mm).
- Use cookie cutters to cut shapes. Gently transfer the shapes to the prepared baking sheets, spacing them about 1 inch apart.
- Bake for 9–12 minutes. Pull cookies out when the centres look matte and are barely set; the edges should not be dark brown.
- Let cookies cool on the baking sheet for 5 minutes to firm up before carefully transferring them to a wire rack to cool completely before decorating.