Sift flour, baking powder, and salt together and set aside.
In a large bowl, cream together the butter and sugar until light and fluffy.
Beat in the eggs one at a time, then stir in the vanilla.
Gradually blend in the sifted ingredients until fully absorbed.
Cover dough, and chill for 2 hours.
Preheat oven to 400 F.
Grease cookie sheets.
On a clean floured surface, roll out small portions of chilled dough to 1/4 inch thickness.
Cut out shapes using cookie cutters.
Sprinkle with decorator sparkling sugar.
Bake 6 to 8 minutes in the preheated oven, or until edges are barely brown.
Remove from cookie sheets to cool to cool on wire racks.
