1  cup butter, softened  (not melted)
1-1/2  cup powder sugar
1  teaspoon vanilla
2  eggs
3  cups flour
1/2  teaspoon baking soda
1/2  teaspoon cream of tartar
1/8  teaspoon salt

In large bowl cream butter and powder sugar together.  Add vanilla and eggs, mix well.  In another bowl combine flour, baking soda, cream of tartar, and salt.  Slowly add dry ingredients to wet.  Roll out dough on lightly floured surface.  Cut with cooking cutters dipped in flour.  Use spatula to move cookies to cookie sheet.  Bake at 350F  for 10 to 12 minutes.
Completely cool before decorating.