Make the cookies: Whisk flour, baking powder, and salt together in a bowl.
Beat white sugar, butter, and vanilla in a bowl with an electric mixer until creamy, 3 to 4 minutes. Beat in eggs, 1 at a time, until mixture is smooth. Gradually mix in flour mixture until a dough forms.
Form dough into a ball. Wrap ball with plastic wrap and refrigerate for 1 hour.
Preheat the oven to 325 degrees F (165 degrees C). Line two baking sheets with parchment paper or silicon baking mats.
Roll dough on a lightly floured surface and cut into shapes using desired cookie cutters. Arrange cookies on the prepared baking sheets.
Bake in the preheated oven until edges begin to brown, about 10 minutes, switching racks halfway through. Cool on the baking sheet briefly before removing to a wire rack to cool, 8 to 10 minutes more.
While the cookies are cooling, make the icing: Beat cream cheese, butter, and vanilla in a bowl using an electric mixer until well combined. Slowly beat in confectioners' sugar until icing is smooth.
Spread icing onto cooled cookies.
Nutritional Facts
Per 40 servings
Calories: 88
Carbohydrate: 10g
Fat: 5g
Protein: 1g
Sugar: 10g
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