In a stand mixer, cream together softened butter and sugar until fluffy, about 2-3 minutes. Mix in eggs one at a time, then gradually add flour, baking powder, and salt until dough forms.

Wrap dough tightly in plastic wrap and refrigerate for at least 30 minutes to enhance flavors and prevent spreading.

Preheat oven to 325°F (163°C). Roll out dough to ¼ inch thick on a floured surface and cut out shapes using cookie cutters.

Place cookies on a parchment-lined baking sheet and bake for 10-12 minutes, watching for edges to turn golden while centers remain soft.

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

Decorate cooled cookies with royal icing and colorful sprinkles while icing is still wet.