Preheat the oven to 325 Degrees and line a baking sheet with parchment paper.

In a medium bowl, stir flour and baking powder together. In a large bowl, cream the butter and sugar. Stir in eggs and vanilla extract. Add the flour and baking powder in and knead the dough. 

Roll the dough out into 1/4 inch thick. Using cookie cutters, cut them into shapes. Place the cookies on the baking sheet and put it in the fridge for 5 minutes. Then bake for 10-12 minutes. Let it cool off before decorating.