Make Dough

1. Preheat oven to 325º
2. In a medium bowl, whisk together flour, salt and baking powder.  Set aside
3. In the bowl of a stand mixer fitted with the paddle attachment, cream butter and confectioners sugar together until light and fluffy, scraping down the sides of the bowl
4. Add half of the flour mixture and blend until mixture starts to incorporate with the butter.  Add remaining flour mixture and beat just until a cohesive dough forms, pulling away from the sides of the bowl, scraping down the sides of the bowl again if needed

Roll Dough, Cut Shapes & Bake

1. Remove dough from the mixer and shape into a disc
2. Work with half of the dough at a time (the other half can also be wrapped in plastic and frozen for later use)
3. Sprinkle work surface with flour, and coat rolling pin. Roll dough out to ¼" thickness
4. Using your favorite cookie cutters, cut cookies and place on silicone mat or parchment-lined baking sheets.  Re-roll scraps (but only once) and cut more cookies
5. Place the sheets in the preheated oven and bake for 8 minutes.  Move the cookie sheets, top sheet to bottom and turn fronts to backs and bake an additional 8 minutes (or until cookies are just barely browned at their edges).  Let set on the cookie sheets for 5 minutes before removing to a cooling rack to cool completely

Dip & Decorate

1. Lay new parchment sheets on work surface.  Melt the dipping chocolate according to package directions in a double boiler or microwave. Stir until smooth, then allow to cool slightly.  Dip cookies in chocolate and lay on parchment sheets
2. While the chocolate is still wet, decorate with colored sugars, edible glitter, etc., and allow chocolate to harden before serving