In a small bowl, stir together flour, baking powder and salt; set aside. In a large bowl at medium speed, beat sugar and butter until creamy. Add eggs and vanilla and beat well. At low speed, beat in flour mixture until well blended. Divide dough into two portions. Cover and chill 1 hour. Heat oven to 350 degrees. On a floured surface, roll one portion of dough at a time to about 1/4 inch thickness. Dip cutter in flour and cut cookies. Place cookies on an ungreased baking sheet. Bake 9 to 12 minutes until edges are light brown. Cool cookies on paper towels. Decorate with frosting. You can also have a few bowls out, place about 4 tablespoons of frosting into each bowl. Add different colors of food color to each bowl and mix thoroughly to get desired color.