Cream together unsalted butter and granulated sugar using an electric mixer until light and fluffy, about 3-4 minutes.

Add in eggs and vanilla extract, mixing until well combined and smooth.

Sift together all-purpose flour, baking powder, and salt in a separate bowl.

Gradually add to the creamed mixture on low speed until just combined.

Shape dough into two discs, wrap in wax paper and refrigerate for at least 1 hour.

Preheat oven to 350°F (175°C). Roll out dough to about ¼ inch thick and cut out shapes.

Bake cookies for 8-9 minutes until edges are lightly golden.

Allow cookies to cool on the baking sheet for about 5 minutes before transferring to a wire rack.

Mix confectioner's sugar, milk and vanilla extract until smooth.

Once cooled, apply icing and add decorations while still wet.