For the sugar cookies:

• Combine the sugar and softened butter in a mixer and beat until light and fluffy (two minutes on low speed and 3-5 minutes on medium speed).
• In a separate bowl, combine flour, salt and baking powder; mix together.
• Add the eggs to the sugar mixture one at a time, allowing them to be fully incorporated after each addition. Add in the vanilla and mix.
• Mix in the dry ingredients. Beat just until flour has been incorporated.
• Scoop the dough into plastic wrap and flatten; then wrap tightly. Place the dough in the refrigerator for at least 2 hours to firm up.
• Preheat the oven to 400°F.
• After the 2 hours, dust flour on the countertop and roll out dough to desired thickness (¼-inch thick) and cut out shapes using cookie cutters. Place onto the parchment-lined baking sheet; bake 9 minutes, or until edges are lightly brown.
• Allow to cool before decorating.