Melt the white chocolate by placing it in a microwave safe bowl and heating it in 20 second intervals, stirring after each interval, until fully melted.
In a medium size mixing bowl, whisk together the flour, baking powder and salt. Then set aside.
In a separate bowl, beat together the melted white chocolate, butter and powdered sugar until creamy and light and fluffy.
Add in the eggs and mix until combined. Then add in the vanilla extract. Continue mixing.
Slowly add the dry mixture to the butter mixture. Mix until just combined. Be careful not to over mix.
Cover and refrigerate the dough for 1 hour so that the cookie dough will firm up and will be easier to work with.
Roll out the dough onto a lightly floured surface until the dough is approximately 1/2 inch thick. Then use a Snowman cookie cutter to cut out the cookies.
Continue this process until all the dough is formed into the cookies.
Preheat the oven to 350 degrees F. Line the cookie sheet with parchment paper. Using a metal spatula move the cut cookies to the parchment lined cookie sheet.
Bake for 10 minutes until the cookies are lightly browned around the edges (just a slight change of color).
Let the cookies cool on the pan for 5 minutes and then carefully move the cookies to a wire rack to cool completely. Make sure that the cookies have cooled completely before applying the frosting or it will just melt off.