In a stand mixer, combine powdered sugar and butter until combined.
Add eggs and vanilla mixing until well blended.
In batches, add flour and baking powder mixing slowly.
Divide dough into 3 batches and wrap in wax paper. Refrigerate overnight or up to a week in advance.
When ready to bake, place dough in refrigerator to soften.
Preheat oven to 375 degrees.
Sprinkle flour onto work surface. Using a rolling pin, roll dough out until thin.
Use a cookie cutter to make cookies shapes/designs. Use a thin spatula to transfer cookies onto a cookie sheet.
Bake 7-8 minutes until edges are slightly brown.
Let cool on cooling rack. Store in an airtight container.