In a medium sized bowl, mix together the flour, baking powder and salt.
In a large together, cream together the butter and sugar until light and fluffy. Then add the eggs and vanilla.
In 3 increments, add the flour mixture to the large bowl, using a spatula (not the mixer).
Either cover the bowl with plastic wrap and refrigerate for at least 2 hours, or over night. You can also separate the dough into two balls or disks and wrap in plastic wrap. (It was hard digging out the hard dough from the bowl, so I prefer doing it this way and breaking off pieces at a time)
Preheat the oven to 400 degrees. Lightly flour your work space and rolling pin and roll out the dough to about ¼ to ½ inch thickness. Cut out shapes with a cookie cutter and place on a silpat or tin foil (I rotate between the two because I only have one silpat)
If your oven maintains a consistent temperature, bake for 6 to 8 minutes – making sure the edges don’t get too brown. A faint brown edge is ok, but maintaining a light tan color is preferable. Cool completely.
Recipe by A Sue Chef at http://www.asuechef.com/peeps-sugar-cookies/