Preheat oven to 350°F.
Line a cookie sheet with parchment or a silicone baking mat. Set aside.
In a medium-size bowl, add the butter and sugar. Cream until they are well mixed.
Add the vanilla. Mix well.
Add the baking powder and mix. Mix in the flour one cup at a time. The dough will be crumbly.
Press the dough together until a firm yet soft dough is formed.
Roll out half of the dough out on a prepared surface until it’s about 1/6″ thick.
Cut out shapes with a cookie cutter.
Place cookies on the prepared cookie sheet. Roll out and cut remaining dough.
Bake cookies for 6-8 minutes. They are done when the bottoms have slightly browned and cookies are white and soft to the touch (they harden when cooling). Do not over-bake. Set a timer for 6 monutes and check bottoms to see if done. If cookies are too cooked underneath, place cookie sheet in a higher rung.
Let cookies cool on a baking rack. Once completely cool, ice and add decoration.