1 c. butter
2 c. sugar
4 eggs
2 tsp. vanilla
4 c. flour
4 tsp. baking powder
1 tsp. salt

Mix flour, sugar, salt and baking powder. Mix butter, eggs and vanilla. Add to flour mixture. Dough will be stiff. Roll out to desired thickness and cut with cookie cutter. Place on baking sheet and bake 8 to 12 minutes at 350 degrees. Sprinkle tops with sugar, if desired.