In a large bowl, cream together the softened unsalted butter and granulated sugar on medium speed until light and fluffy for 2-3 minutes, scraping down the sides as needed.

Beat in the eggs one at a time, then stir in the vanilla extract until just combined.

In a separate bowl, whisk together the all-purpose flour, baking powder, and salt.

Gradually add the dry ingredients to the wet ingredients on low speed, mixing until just combined and being careful not to overmix.

Divide the dough in half, flatten into discs, wrap in plastic wrap, and refrigerate for at least 1-3 hours.

Preheat oven to 375°F (190°C) and line baking sheets with parchment paper or silicone mats.

On a lightly floured surface, roll out one dough disc to 1/4 inch thickness and cut out shapes with cookie cutters; alternatively, roll dough into 1-inch balls, flatten slightly, and roll in extra sugar if desired.

Place cookies 1 inch apart on baking sheets and bake for 7-9 minutes, until edges are lightly golden and centers are soft.

Cool cookies on the baking sheet for 5-10 minutes, then transfer to a wire rack to cool completely.

Once completely cool, decorate with your favorite frosting or sprinkles.