1. Preheat oven to 375 degrees F ( 190 C) 2. In a small bowl, stir together flour,baking powder, and salt. 3. In a large bowl, cream butter and sugar with a mixer until fluffy. 4. Beat eggs into butter mixture a little at a time and mix well. 5. Add flour mixture to butter mixture a little at a time and mix well. 6. Wrap dough in plastic and refrigerate for at least 30 minutes. 7. Roll dough to 1/8 inches (3 milimeters) thickness and cut out cookies with snowmen shaped cookie cutter. Place cookies on ungreased cookie sheets. 8. Bake 7 to 10 minutes or until lightly browned; let cool for 5 min. and decorate with icing and coconut shreddings. EAT UP AND ENJOY!