Cream together butter and sugar in the bowl using a hand mixer.Add vanilla and eggs and beat well. Then add flour, baking powder and salt and beat until combined.

Divide dough into two equal portions. Shape each piece of dough into a round, flat disc and wrap tightly with plastic wrap.Chill in the refrigerator for at least 2 hours, or overnight.

Remove one sugar cookie dough disc from the refrigerator and let it sit at room temperature for 5 minutes to soften slightly.Place sugar cookie dough on a floured surface and roll to ½” or ¼” thickness (thicker = softer cookies).Use your favorite cookie cutter shapes and cut out the dough and place them 1” apart on the prepared cookie sheets.Repeat until all the dough is used. You can gather and re-roll the dough scraps two additional times (3 times total).

Bake in the preheated oven at 350C for 9-10 minutes or until cookies are puffed and just set around the edges. Remove and let sit on cookie sheet for 5 minutes before transferring to a wire rack to cool completely.