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1. In a large bowl, beat butter with an electric mixer on medium to high speed for 30 seconds. Add sugar, baking powder, and salt. Beat until combined, scraping side of bowl constantly. Beat in eggs and vanilla. Beat in as much of the flour as you can with the mixer. Stir in remaining flour. Divide dough in half. Cover and chill dough in the refrigerator for at least 4 hours or until easy to handle.
2. On a lightly floured surface, roll dough, half at a time, to 1/4-inch thickness. Using 2-1/2-inch cookie or biscuit cutters, cut into desired shapes. Place 1 inch apart on ungreased cookie sheet.
3. Bake in a 350 degrees F oven for 7 to 9 minutes or until edges are firm and bottoms are very lightly brown. Transfer to a wire rack; cool completely. Decorate as desired. Makes about 3 dozen cookies.
1. In a bowl combine powdered sugar, milk, and vanilla. Stir in additional milk , 1 tablespoon at a time, to make a frosting consistency. Tint with desired food coloring.