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Beat sugar and softened butter together in a large bowl with an electric mixer until smooth.
Beat in eggs and vanilla. Stir in flour, baking powder, and salt. Cover, and chill dough for at least 1 hour (or overnight).
Preheat the oven to 400 degrees F (200 degrees C). Lightly dust a work surface with flour. Roll out dough to ¼ to ½ inch thickness.
Cut into shapes with any cookie cutter. Place cookies 1 inch apart on ungreased baking sheets.
Bake in the preheated oven until cookies are lightly browned, 6 to 8 minutes. Carefully transfer cookies to a wire rack and cool completely before decorating.