Pre-heat your oven to 160°c and line you baking tray with grease-proof paper.
Sift the flour & baking powder into a large bowl.
In a separate bowl, cream the butter & sugar together. Once combined add the vanilla extract.
Gradually add the flour to the butter mixture until it forms a dough. Once your dough is formed, knead it with your hands until smooth. Roll into a ball, wrap in cling film & place in the fridge for around 30 minutes.
Once your dough is cooled & stiffened, roll on a floured surface until around 1cm thickness & cut with a round cutter. Transfer your biscuits to your tray and once all biscuits are cut, place your tray in the fridge for another 10 minutes or so - this helps the biscuits hold their shape whilst baking.
Bake for around 7 minutes until they are very lightly golden. Baking time will vary depending on the size of your biscuits. Transfer to a wire cooling wrack & ensure they are completely cool before decorating.