Cream the soft butter with the sugar until the combination is smooth not grainy to the touch in a mixing bowl.

Add all 4 eggs at one time. Continue to mix.

Add the vanilla.  Continue mixing.

Sift the four, baking powder, and salt together.

Add the dry mixture to the wet mixture.

Continue mixing to make sure all ingredients are thoroughly blended.

Make the dough into a ball, wrap it in cling wrap completely covering the entire dough ball.

Put in the refrigerator for about 6 hours or overnight. Check to see if the dough is firm.

Pull the cookie dough out of the refrigerator and sit it out to soften up a bit.

Put flour out on the wood cutting board, rub flour on the rolling pin, and work some flour intothe batter. (if needed)

Roll the dough out on the cutting board and using your favorite Christmas cookie cutter begin to make your cookies.

Line the cookie sheet with parchment paper. Using a metal spatula move the cut cookies to the parchment lined cookie sheet.

Bake at 325 degrees for 8 minutes.  Check to see if the cookies are thoroughly baked.

Take the cookies off of the cookie sheet and put on a wire rack to cool completely.(About 10 minutes).

Combine all ingredients in a mixing bowl mixing on medium speed for 4 minutes. (except your food coloring). If icing is  not stiff enough add 1/4 C powder sugar until the icing is to a 15 second consistency.  Which means that when you slice a spatula across the top of the icing, it would take 15 seconds to disappear.

Mix the icing with the food gel coloring of your choice. You can separate the icing into different bowls for different colors.

Place the icing in piping bags and decorate the cookies with the colors of your choice.

Allow the decorated cookies between 2-3 hours to dry.