1) In a large bowl, sift together flour, salt, and baking powder.

2) Set aside.

3) Use an electric mixer to cream the butter, and sugar until fluffy.

4) Beat in eggs.

5) Add flour mixture, and mix on low speed until thoroughly combined.

6) Stir in vanilla or lemon juice and zest.

7) Wrap dough in plastic; chill for about 30 minutes.

8) Preheat oven to 350 degrees F.

9) On a floured surface, roll dough to 1/4 inch thick.

10) Cut into desired shapes.

11) Transfer to ungreased baking sheets; refrigerate until firm, 15 minutes.

12) Bake until edges just start to brown, 8-10 minutes .

13) Cool on wire racks; decorate as desired.