Preheat the oven to 350°F (175°C). Line baking sheets with parchment paper.

In a large bowl, cream together butter, granulated sugar, and brown sugar until light and fluffy.

Beat in eggs one at a time, then mix in vanilla extract.

In a separate bowl, whisk together flour, baking powder, baking soda, and salt.

Gradually add dry ingredients to the wet mixture, mixing just until combined.

Scoop large portions of dough (about ¼ cup each) onto the prepared baking sheets, leaving space between each cookie.

Flatten slightly with your palm and bake for 10–12 minutes, until edges are just set but centers are still soft.

Let cookies cool completely before frosting if desired.

For frosting: Beat butter until creamy. Add powdered sugar, cream, vanilla, and a pinch of salt, mixing until smooth and fluffy. Frost cooled cookies and decorate as desired.