In another bowl, stir the flour, baking powder and salt together. Gradually add the flour mixture to the bowl containing the butter mixture and mix until smooth.

Form the dough into a ball and wrap in plastic wrap or place in a plastic bag and freeze for about 15 minutes.

Preheat oven to 350°F. Grease cookie sheet with the cooking spray or wipe with oil. or line with parchment paper.

On a lightly floured surface, roll the dough out to between 1/4-1/8-inch thickness.

Cut shapes using cookie cutters dipped into flour before each cut. Slide a silicone spatula under the cookie cutter before removing it from the dough, and transfer the cookie cutter with the cookie inside still to the baking sheet. Remove the cookie cutter.

Leave 1 1/2 to 2-inches between each cookie.

Bake the cookies for about 10 to 12 minutes. Cool on wire racks.

Decorate the cookies with frosting, if desired. Cookies may be sprinkled with colored sugars before baking if you don't plan to frost after baking.