Prepare the Dough:

• In a large mixing bowl, cream together the granulated sugar and softened butter until the mixture is light and fluffy.
• Beat in the eggs one at a time, ensuring each is fully incorporated before adding the next. Stir in the vanilla extract.
• In a separate bowl, whisk together the all-purpose flour, baking powder, and salt. Gradually add this dry mixture to the wet ingredients, mixing until a smooth dough forms.

Chill the Dough:

• Divide the dough into two equal portions. Shape each portion into a flat disc, wrap them tightly in plastic wrap, and refrigerate for at least 1 hour. Chilling the dough helps in easier handling and ensures the cookies maintain their shape during baking.

Roll and Cut:

• Preheat your oven to 400°F (200°C). Line baking sheets with parchment paper.
• On a lightly floured surface, roll out one disc of dough to a thickness of about ¼ inch (6mm).
• Use cookie cutters of your choice to cut out shapes from the dough. Place the cut-out cookies onto the prepared baking sheets, spacing them about 1 inch apart.

Bake:

• Bake the cookies in the preheated oven for 6 to 8 minutes, or until the edges are just beginning to turn golden.
• Remove the cookies from the oven and allow them to cool on the baking sheets for a few minutes before transferring them to wire racks to cool completely.

Decorate:

• Once the cookies have cooled completely, you can decorate them as desired. Use royal icing, buttercream, or simple glazes, and add sprinkles or other decorative elements to enhance their appearance.