In a medium bowl, whisk together the flour, baking powder, and salt. Set aside.

In a large bowl, beat the butter and sugar together with an electric mixer until light and fluffy. Add the eggs and vanilla extract and beat until well combined.

Add the dry ingredients to the wet ingredients and mix until a dough forms.

Divide the dough in half and wrap each half in plastic wrap. Chill in the refrigerator for at least 1 hour or up to 2 days.

Preheat the oven to 350°F (180°C). Line a baking sheet with parchment paper.

On a lightly floured surface, roll out one of the dough halves to about 1/4 inch thickness. Use cookie cutters to cut out the desired shapes and place them on the prepared baking sheet. Repeat with the remaining dough.

Bake the cookies for 8-10 minutes, or until the edges are lightly golden. Remove from the oven and let cool on the baking sheet for a few minutes before transferring to a wire rack to cool completely.

In a medium bowl, whisk together the confectioners' sugar, 2 tbsp of milk, and vanilla extract. If the icing is too thick, add an additional tbsp of milk. If the icing is too thin, add a little more confectioners'sugar.

Transfer the icing to a small piping bag or plastic bag with the corner cut off. Use the icing to decorate the cooled cookies as desired. Let the icing set before serving. Enjoy!