1 c. butter
1/2 c. confectioners' sugar
2 c. sifted all-purpose flour
1/4 tsp. salt
1/4 tsp. baking powder

In mixer:

Work butter until fluffy and creamy. Add sugar gradually - keep it light and fluffy. Stir in dry ingredients which have been sifted together. Roll or pat dough on floured board to 1/4 inch thickness. Cut in desired shapes (can use as drop cookies - flatten with glass bottom dipped in flour.) Arrange on ungreased cookie sheet. Bake at 350 degrees for 20-25 minutes. (Works better if dough is slightly chilled before rolling out.)