1 c. butter, softened
1 c. sugar
2 eggs
1 1/2 tsp. vanilla
2 1/2 c. flour
1 tsp. baking powder
1/2 tsp. salt (optional)

Cream butter and sugar. Add eggs, vanilla and dry ingredients. Chill dough for 2 hours. Roll out and cut into shapes and bake in a preheated 350°F oven for 6 to 8 minutes. You can tint dough with food coloring before chilling if desired. Decorate either with colored sugar before baking or frosting and sprinkle after baked and cooled.

Note: I have also omitted chilling the dough and instead made drop cookies, then frosted when done; same bake time of 350°F for 6 to 8 minutes.