(1). Preheat oven to 350 degrees F (175 degrees C). Grease cookie sheets.
(2). In a large bowl, cream together butter and brown sugar. Beat in the eggs and vanilla until well blended. Combine flour, baking soda, baking powder and salt; stir into creamed mixture. On a lightly floured surface, roll dough out to 1/4″ in thickness. Cut into your favorite cookie cutter shapes. Place cookies 1 1/2″ apart onto cookie sheets.
(3). Bake for 8 – 10 minutes. Allow cookies to cool on baking sheet for 5 minutes before removing to a wire rack to cool completely. Decorate with frostings or sprinkles.