In a large bowl, stir flour, baking powder, salt and sugar together. Add butter, vanilla and eggs. Mix thoroughly until well blended. Shape into ball, wrap airtight in plastic and refrigerate at least 2 hours. Divide dough in thirds. For cut out cookies, roll 1/3 at a time on a lightly floured surface to 3/16 inch thickness, using a floured rolling pin. Cut into desired shapes. Place on lightly greased baking sheet. Sprinkle with granulated sugar. Bake about 8 minutes or until edges are slightly golden brown, in moderately hot oven (375 degrees). Transfer to wire rack to cool. Store airtight. Yield: 60 cookies, 2 1/2 inches in diameter.
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