Place the soft butter in a medium sized mixing bowl. Add in the sugar and mix until smooth to the touch. Must not have a grainy feeling.
Add in the eggs. One at time. Mix well.
Then add the vanilla. Continue mixing.
In another bowl, sift the flour, baking powder, and salt together.
Add the dry mix to the wet mixture.
Mix until thoroughly blended.
Roll the dough into a ball, wrap it in cling wrap.
Put in the refrigerator for about 6 hours or overnight. The dough must be firm to the touch.
Preheat oven to 325 degrees.
Take the cookie dough out of the refrigerator and set it out to soften up a bit.
Put flour out on the cutting board, rub flour on the rolling pin, and (if needed) work some flour into the batter.
Roll the dough out on the cutting board and using the cookie cutter begin to make your cookies.
Line the cookie sheet with parchment paper.
Using a metal spatula move the cut cookies to the parchment lined cookie sheet.
Bake at 325 degrees for 8 minutes. Check to see if the cookies are thoroughly baked.
Take the cookies out of the oven.
Put them on a wire rack to cool completely.
Cooling time should be about 10 minutes.