Preheat oven to 350°F (175°C). Line baking sheets with parchment paper.

In a large bowl, cream together the softened butter and granulated sugar until light and fluffy. Use an electric mixer for best results.

Beat in the eggs one at a time, then stir in the vanilla extract.

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

Gradually add the dry ingredients to the wet ingredients, mixing until just combined. Do not overmix.

Drop rounded tablespoons of dough onto the prepared baking sheets, leaving about 2 inches between each cookie.

Bake for 10-12 minutes, or until the edges are lightly golden brown. The centers will still appear slightly soft.

Let the cookies cool on the baking sheets for a few minutes before transferring them to a wire rack to cool completely. Once cool, dust with powdered sugar and add sprinkles, if desired.