Using a mixer, cream your butter and sugar together until light and fluffy.
Next, add in your remaining wet ingredients and mix until combined.
Add in your salt and baking powder, then add in your flour in three parts. Mix until well combined.
Optional - cover and refrigerate for 20 minutes.
Lightly flour your surface for your dough then roll it out to 1/4" thickness, then cut out with your desired cookie cutter. Re-roll the dough as needed until all the dough has been used up. You may have a bit of dough left over that is too small for cookie cutter. I usually just roll it into a ball and flatten it into a cookie shape.
Place them on a lined baking sheet, ensuring to leave space in between them.
Optional - Place them back in the fridge for 15 minutes before baking.
Preheat your oven at 350°F and bake for 9-10 minutes. They will be ready when the edges start to brown. They will be soft when you take them out. We don't want to over bake them, otherwise they will end up dry. The cookies will firm up during the resting period.
Rest for 10-15 minutes on the tray then move to a wire rack.