3 c. sifted all purpose flour
1/2 tsp. baking powder
1/2 tsp. baking soda
1 c. (2 sticks) butter
2 eggs
1 c. granulated sugar (in egg mixture)
1/2 tsp. vanilla (in egg mixture)

Sift flour, baking powder and baking soda. Cut in butter with a knife until mixture looks like cornmeal. Beat eggs; add sugar and beat well. Add vanilla to this mixture. Combine with flour and butter mixture. Chill dough.

On lightly floured board, roll dough to 1/8" thickness. Cut with cutters of various shapes and place on buttered baking sheet. Bake in a preheated 375 degree oven for 6 to 8 minutes. Remove immediately to wire racks to cool.

FROSTING:

1 1/2 c. sifted powdered sugar
1 tbsp. melted butter
1 1/2 tbsp. hot water

Frost cookies. Decorate with sugar sprinkles.