Preheat your oven to 350°F (175°C). Line baking sheets with parchment paper.

Cream together softened unsalted butter and granulated sugar in a mixing bowl until light and fluffy.

Whisk together the all-purpose flour, baking powder, and salt in a separate bowl.

Gradually add the dry ingredients to the wet ingredients while mixing on low speed until no visible streaks of flour remain.

Wrap the dough in plastic wrap and refrigerate for at least 30 minutes.

Roll out the chilled dough to about 1/4 inch thick on a lightly floured surface.

Use cookie cutters to cut shapes from the rolled-out dough and transfer to the baking sheet.

Bake for 8-10 minutes or until edges are lightly golden but centers are soft.

Let cool on the sheets for 5 minutes before transferring to a wire rack to cool completely.