Prepare the Dough: Cream butter and sugar in a mixer, then mix in vanilla and eggs until smooth. Add flour, baking powder, and salt, and blend until combined.

Divide and Wrap: Split the dough into two equal parts, shape each into a flat disc, and wrap tightly in plastic wrap.

Chill: Refrigerate the dough for at least 2 hours or overnight for best results.

Preheat Oven: Heat your oven to 350°F and line baking sheets with parchment paper.

Roll and Cut: Let one dough disc sit for 5 minutes, roll it out on a floured surface to ¼" or ½" thickness, and cut out shapes using cookie cutters.

Re-roll Scraps: Gather and re-roll leftover dough up to two more times.

Bake: Place cookies 1" apart on sheets, brush with milk or cream if adding sprinkles, and bake for 9–10 minutes. Cool on the sheet for 5 minutes before transferring to a wire rack.

Decorate: Once completely cooled, decorate with frosting or sprinkles, and let them set before serving or storing.