Preheat oven to 375°F (190°C).

Combine butter and sugar in a large bowl until light and fluffy, about 2-3 minutes.

Beat in eggs one at a time, making sure each egg is fully incorporated before adding the next.

Whisk together flour, baking powder, and salt in a separate bowl, then gradually add dry ingredients to wet ingredients and mix until a dough forms.

Wrap dough in plastic wrap and refrigerate for at least 30 minutes.

Roll out dough on a floured surface to about 1/4 inch thickness.

Cut into desired shapes using a cookie cutter.

Place cookies on a baking sheet lined with parchment paper, leaving about 1 inch of space between each cookie.

Bake for 10-12 minutes, or until edges are lightly golden brown.

Allow cookies to cool on the baking sheet for 5 minutes before transferring to a wire rack to cool completely.

Decorate as desired with frosting and sprinkles.