Whisk together the flour & baking powder in a large bowl.
In a separate bowl beat the butter and sugar until light using a hand mixer (or stand mixer), about 2-3 minutes.
Add the eggs and vanilla extract and beat further until combined.
Finally, add the flour and beat until you get a soft smooth dough.
Divide it in half, cover with plastic and freeze for 10 minutes or until firm.
Preheat your oven to 350 F & Line 2 baking sheets with parchment paper. Set aside.
On a lightly floured surface, roll out the dough to 1/4 –in. thick.
Cut out desired shapes using cookie cutters and place on the prepared baking sheets.
Bake for 10-12 minutes (depends on the size of your cookies). Remove from the oven and allow to cool on the baking sheets for 2-3 minutes, then transfer to a wire rack.
Decorate cookies with icing if desired.