Preheat oven to 350°F (175°C).

Cream the butter until light and fluffy.

Gradually add the confectioners sugar, beating well after each addition.

In a separate bowl, mix together the flour, salt, and baking powder.

Gradually add the dry ingredients to the butter mixture and combine thoroughly until a dough forms.

Roll out the dough on a lightly floured surface to 1/4-inch thickness.

Cut the dough into rectangles or desired shapes using a cookie cutter or knife.

Place the cookies onto ungreased baking sheets.

Prick each cookie several times with a fork.

Bake for 20 to 25 minutes, or until the edges are lightly golden brown.

Let the cookies cool on the baking sheets for a few minutes before transferring them to a wire rack to cool completely.