Gather all ingredients.

Beat sugar and softened butter together in a large bowl with an electric mixer until smooth.

Beat in eggs and vanilla. Stir in flour, baking powder, and salt. Cover, and chill dough for at least 1 hour (or overnight).

Preheat the oven to 400 degrees F (200 degrees C). Lightly dust a work surface with flour. Roll out dough to 1/4 to 1/2 inch thickness.

Cut into shapes with any cookie cutter. Place cookies 1 inch apart on ungreased baking sheets.

Bake in the preheated oven until cookies are lightly browned, 6 to 8 minutes. Carefully transfer cookies to a wire rack and cool completely before decorating.