Preheat your oven to 350°F (175°C).

Cream together softened butter and granulated sugar until light and fluffy.

Beat in eggs one at a time, followed by vanilla extract.

In another bowl, whisk together flour, baking powder, and salt. Gradually add to the wet mixture until combined.

Scoop tablespoon-sized balls of dough onto ungreased baking sheets, leaving space between each.

Bake for 10-12 minutes until edges are golden. Cool on wire racks before decorating.