In a stand mixer fitted with a paddle attachment, cream butter and sugar together.
Add eggs and vanilla.
Add flour, baking powder and salt. Mix until just combined.
Cover with plastic wrap and chill in the fridge for at least one hour.
When the dough is chilled, preheat the oven to 400 degrees F and prepare a baking sheet with parchment paper.
On a floured surface, roll out the dough to 1/4" thick. Use the cookie cutter to cut out trees and place them on baking sheet.
Bake for 8 - 10 minutes. Place on a wire rack to cool.