In a medium size, bowl whisks together the flour, baking powder, and salt.
In a Kitchen Aid (an electric mixer will work), use the paddle attachment and cream the butter and sugar together until light and fluffy.
Gradually add the dry ingredients to the wet mixture and mix until just combined.
Divide the dough in half and shape each half into a log about 2 inches in diameter. If you like, add a sugar coating to the dough log. Wrap the logs in one or two layers of plastic wrap and chill in the refrigerator for at least 2 hours or overnight.
Preheat the oven to 375°F (190°C).Slice the chilled dough into rounds about 1/4 inch thick and place on a baking sheet lined with parchment paper.Bake cookies for 10-12 minutes or until the edges are lightly golden. Allow cooling on the cookie tray for 5 minutes before transferring it to a wire rack to cool completely.