In a stand mixer fitted with the paddle attachment, combine butter and both sugars. Combine until light and fluffy.

Add the eggs and vanilla, and mix until fully combined.
Add the dry ingredients of flour, baking powder, and salt. Mix until dough comes together, but don't over mix.

From the dough into a disk and wrap tightly with plastic wrap and chill in the refrigerator for 30 min. or more.

Roll-out dough on a floured surface to about ⅛ inch thick and cut into shapes. At this point you can decorate the cookies with coarse colored sugar, or leave them plain to decorate with icing after baking. Bake cookies on a baking sheet at 350F for 8-10 minutes, until the cookies are slightly puffed and the very edges are just beginning to turn light golden brown. Cool the cookies on a wire rack.