Combine butter and sugar in a large bowl and beat until creamy and well-combined with a stand or electric beater.
Whisk together flour, baking powder, and salt in a separate bowl. Then gradually add dry ingredients into wet until completely combined.
Lay out a large piece of plastic wrap and transfer approximately half of the sticky dough onto the wrap.
Cover with clear wrap and mold into a disk. Repeat with remaining cookie dough in another piece of cling wrap. Transfer dough to refrigerator and chill for at least 2-3 hours.
Once dough has finished chilling, preheat oven to 350F. Line a baking sheet with parchment paper. Set aside.
Cut out shapes with cookie cutters that have been dusted with flour so they don't stick to the dough. Use a spatula to transfer shapes to prepared baking sheet.
Bake on 350F for 9-10 minutes, or until edges just begin to turn lightly golden brown. Allow cookies to cool completely on cookie sheet before moving and frosting.