3/4 c. butter
1 c. sugar
2 eggs
1 tsp. vanilla
2 1/2 c. flour
1 tsp. baking powder
1 tsp. salt

Blend butter and sugar. Add eggs and vanilla; blend. Add dry ingredients; mix. Chill at least one hour.

Roll out, cut out, and bake at 400 degrees until very slightly brown. Frost if desired.