Whisk the flour, baking powder and salt together and set aside.
In a large mixing bowl, cream the butter and sugar together using the paddle whisk on high speed until completely smooth and creamy, ~ 2 minutes.
Add the wet ingredients and beat on high speed until combined, ~1 minute. To combine well, always scrape down the sides and up the bottom of the bowl and beat again as needed.
On low speed, add the dry ingredients to the wet ingredients and mix until combined. Dough will be relatively soft but not sticky. If the dough is still too sticky for rolling, add one to two tbsp more flour and mix again.
Divide the dough into 2 equal portions. With a lightly floured rolling pin, roll the dough out to about 1/4 inch thickness onto a piece of lightly floured parchment paper or a lightly floured silicone baking mat. The rolled-out dough can be any shape, as long as it is evenly 1/4 inch thick. (Note: try to roll out into a large rectangle to get the most cookie cutouts from the dough.)
Using cookie cutter(s), imprint your favorite cookie shape on the dough. Lightly dust one of the rolled-out imprinted doughs with flour. Place a piece of parchment on top. (This prevents sticking.) Then place the 2nd rolled-out and imprinted dough on top. Cover with plastic wrap or aluminum foil, then refrigerate for at least 1-2 hours and up to 2 days.
Once chilled, preheat oven to 175C. Line 2 to 3 large cookie trays with parchment paper or silicone baking mats. Carefully remove the top dough piece from the refrigerator. If it’s sticking to the bottom, run your hand under it to help remove it. Using a butter knife, gently remove the cut cookie shapes from the chilled dough and place them onto the lined baking tray. *Use every bit of dough. Re-roll the remaining dough bits and repeat the cookie cutting and chilling process until all is used.
Arrange cookies on baking sheets 2 inches apart. Bake for ~15 minutes or until lightly browned around the edges. If your oven temperature is not even, rotate the baking sheet halfway through the bake time. Allow cookies to cool on the baking sheet for 5 minutes then transfer to a wire rack to cool completely before decorating.
Decorate the cooled cookies with Wilton Candy Pens, anyway you like! Just go with the imagination and have fun. If it’s helpful, decorate the cookies directly on a baking sheet so you can stick the entire baking sheet in the refrigerator to help speed up and set the icing. Enjoy 😊