In a large bowl, cream the butter and sugar until light and fluffy.
Add the eggs and vanilla extract. Mix until smooth.
Add flour, baking powder, and salt. Mix on low speed until a soft dough forms.
Lightly flour a work surface and roll dough to even thickness.
Cut dough into Valentine shapes and place on a baking sheet.
Chill dough for 20–30 minutes if warm or sticky (optional).
Bake at 350°F (175°C) for 10–12 minutes until bottoms are lightly golden.
Cool cookies completely before decorating with icing or frosting.