Thoroughly mix together the butter, sugar, eggs, and flavoring of choice.
sift together the flour, baking powder, and salt.
Stir into the butter mixture.
Chill for at last 1 hour.
Roll out to 1/8 inch thickness.
Cut into desired shapes with a cookie cutter dipped in flour.
Re-Roll the scraps and continue cutting until all of the dough is used.
Place on an ungreased baking sheet.
Bake at 400 until delicately golden (about 6-8 minutes).
Frost with icing.
Makes about 4 dozen 3 inch cookies.