1 c. butter
1 c. sugar
2 eggs
2 1/2 c. flour
1 tsp. baking powder
1/2 tsp. salt
1 tsp. vanilla or other flavoring

In an electric mixer, beat butter and sugar until light and fluffy. Add other ingredients in order listed. Put in refrigerator for at least 1 hour. Roll out dough to 1/4 inch thickness. Use cookie cutter of desired shape. Place on cookie sheet 2 inches apart. Bake at 375 degrees for 8-10 minutes. Frost, if desired.