Combine Dry Ingredients: In a medium bowl, whisk together flour, baking powder, and salt. Set aside.

Cream Butter and Sugar: In a large bowl, use an electric mixer to beat the softened butter and granulated sugar on medium speed for 2-3 minutes until light, fluffy, and pale yellow. Scrape the bowl sides as needed.

Add Eggs and Vanilla: Beat in the eggs one at a time, mixing well after each. Then, beat in the vanilla extract. Scrape the bowl.

Combine Wet and Dry: Add the flour mixture to the butter mixture in three parts. Mix on low speed just until combined after each addition. Do not overmix. The dough will be soft.

Chill the Dough: Cover the bowl with plastic wrap and refrigerate for at least 30-60 minutes.

Preheat Oven & Prepare Pans: Preheat oven to 350°F (175°C). Line baking sheets with parchment paper or silicone mats.

Shape the Cookies:

• Drop Cookies: Use a 1.5 tbsp scoop to drop dough balls onto baking sheets, 2 inches apart.

• Cut-Out Cookies: Lightly flour a surface. Roll chilled dough to 1/4-inch thick. Cut shapes and place on baking sheets. Re-chill dough if it gets too soft.

Bake: Bake one sheet at a time for 8-10 minutes. Edges should be set and just starting to lightly brown. Centers should look set but soft.

Cool: Let cookies cool on the baking sheet for 5 minutes. Transfer to a wire rack to cool completely.

Decorate (Optional): Decorate cooled cookies as desired.