Step 1: In a medium bowl, whisk together the all-purpose flour, baking powder, and salt. Set aside.
Step 2: In a large bowl, using an electric mixer, cream together the softened unsalted butter and granulated sugar until light and fluffy (about 2-3 minutes).
Step 3: Beat in the eggs one at a time, ensuring each is fully incorporated before adding the next. Stir in the vanilla extract.
Step 4: Gradually add the dry ingredients to the wet ingredients, mixing on low speed until just combined. Be careful not to overmix.
Step 5: Divide the dough in half, flatten each half into a disc, wrap tightly in plastic wrap, and refrigerate for at least 1 hour, or up to 2-3 days. This chilling helps prevent spreading and makes the dough easier to handle.
Step 6: Preheat your oven to 375°F (190°C). Line baking sheets with parchment paper.
Step 7: On a lightly floured surface, roll out one disc of chilled dough to about ¼-inch thickness. Use your favorite Christmas cookie cutters to cut out shapes. Place the cut-out cookies onto the prepared baking sheets, leaving about 1 inch between them.
Step 8: Bake for 8-10 minutes, or until the edges are lightly golden and the centers are still slightly soft. Do not overbake to ensure the cookies remain soft.
Step 9: Remove from the oven and let the cookies cool on the baking sheets for 5 minutes before transferring them to a wire rack to cool completely. Once completely cool, decorate as desired.