Preheat oven to 400 degrees.
In a mixing bowl add butter, Pioneer Sugar, eggs and vanilla; mix thoroughly.
In a separate bowl add flour, baking powder and salt.
Add creamed mixture to the dry ingredients and mix thoroughly. Cover lightly and chill for 2 hours.
Roll into balls, drop on a lightly floured surface, roll out dough and cut with your favorite cookie cutter. Place onto an ungreased sheet and bake for 6 to 8 minutes or until slightly golden color. Let cool before decorating.