Preheat the oven to 325° F.
Whisk flour, salt, baking powder in a small bowl.
In a large bowl, cream butter. Add eggs, vanilla and sugar.
On low speed, add dry ingredients and mix until combined. Mixture should be mealy.
Divide dough in half, pat it into a disc, and wrap each disc in plastic wrap. Chill for 2 or more hours.
Working with one disc at a time, roll dough to 1/4 inch thick. Cut out large cookies and bake for 12-16 minutes until they are set but not golden brown yet.
Let cool completely before decorating.