In a large bowl, beat the softened butter and granulated sugar until light, fluffy, and pale, which takes about 3-5 minutes, incorporating air for a tender cookie.

Beat in eggs one at a time, ensuring each is fully incorporated, then stir in vanilla extract, scraping down the bowl as needed.

In a separate bowl, whisk together the flour, baking powder, and salt until combined.

Gradually add the dry ingredients to the wet ingredients on low speed, mixing until just combined and avoiding overmixing.

Divide dough in half, flatten each into a disk, wrap tightly, and refrigerate for at least 1 hour or up to 2 days to prevent spreading.

Preheat the oven to 350°F (175°C) and line baking sheets with parchment paper or silicone mats.

On a lightly floured surface, roll out one disk of dough ¼-inch thick, cut shapes with cookie cutters, and place them on prepared baking sheets 1 inch apart, re-rolling scraps as needed.

Bake for 8-11 minutes until edges are lightly golden and centers remain soft, ensuring a chewy interior.

Cool cookies on baking sheets for 5 minutes, then transfer to a wire rack to cool completely before decorating.