Pre heat oven to 350 degrees F. Line a baking sheet with parchment paper.
In the bowl of an electric mixer, cream butter and sugar just until combined.
Mix in eggs and vanilla. Then mix in baking powder and salt.
Gradually add flour, 1 cup at a time. If making the cookies right away, use 4 ½ cups of flour. If refrigerating dough for use in several hours or several days, use only 4 cups of flour.
Roll out on a lightly floured surface to slightly less than ½” thick ( about 3/8”)
Cut out circles in sets of 3. Transfer to prepared baking sheet and bake for 6-7 minutes.
Immediately after removing from oven, cut out a large center hole from one cookie in each set ( for filling with candy) and a tiny center hole in one cookie from each set(to hold a candle). (I used a little medicine cup to make the large hole and a plastic drinking straw to make the tiny hole.)
Cool on baking sheet for 5-10 minutes then transfer to a wire rack to cool completely.