2 sticks butter
1 c. sugar
2 eggs
2 tsp. vanilla extract
2 1/2 c. all-purpose flour
1/2 tsp. baking powder
1/2 tsp. salt

Beat butter, sugar, eggs and vanilla in a large bowl on low speed electric mixer until blended well. Stir together flour, baking powder and salt. Add to butter mixture, stirring until well blended. Divide dough in half. Cover; refrigerate 1 to 2 hours. Heat oven to 400°F. On lightly floured surface, roll out each half of dough to 1/4-inch thick. Cut into desired shapes.

Bake 6 to 8 minutes until light brown. Cool completely. Decorate as desired.