Preheat the oven to 350°F (175°C).
In a bowl, whisk together flour, baking powder, and salt.
In a separate bowl, cream the butter and sugar until fluffy.
Add the eggs, one at a time, and mix in the vanilla extract.
Gradually add the dry ingredients to the wet mixture, mixing until combined.
Chill the dough for at least 30 minutes.
Roll out the dough on a floured surface to ¼ inch thickness.
Cut out shapes using cookie cutters and place them on a baking sheet lined with parchment paper.
Bake for 10-12 minutes until the edges are lightly golden.
Let the cookies cool completely before decorating with royal icing.