Preheat the oven to 400 degrees F (200 degrees C).

Sift flour, baking powder, and salt together in a medium bowl; set aside.

Beat sugar and butter in a large bowl with an electric mixer until smooth.

Beat first egg into butter mixture. Beat second egg into mixture along with vanilla extract; add flour mixture and stir until dough is just combined.

Wrap dough and chill in the refrigerator for 2 hours.

Roll out dough on a clean floured surface to 1/4-inch thickness. Cut out shapes using Christmas cookie cutters; arrange them on the prepared cookie sheets. Gather scraps and repeat this step.

Bake in batches in the preheated oven until edges are golden, about 6 to 8 minutes. Cool on the baking sheet briefly before removing to a wire rack to cool completely before frosting or decorating.

Serve and enjoy!