Preheat oven to 375ºF (190ºC).
Line two baking sheets with parchment paper.Combine flour, baking powder and salt in a medium bowl. Mix well.
Cream butter and sugar together in a large bowl, on medium speed of electric mixer until light and fluffy in texture.
Beat in eggs and vanilla.
Stir flour mixture into creamed mixture. Mix well.
Form dough into three balls. Wrap each in plastic wrap and chill about 2 hours for easy handling.
Roll dough out, one ball at a time, on a floured surface to 1/4" (0.4cm) thickness. Cut with floured cookie cutters. Place on baking sheets.
Bake in preheated oven for 7 to 10 minutes or until lightly golden. Baking time will depend on the shape of cookies.
Cool on sheet 5 minutes, then transfer to a cooling rack. Decorate with icing and candies when completely cooled.