01 - Preheat oven to 350°F. Line two baking sheets with parchment paper.
02 - In a medium bowl, whisk together flour, baking powder, and salt. Set aside.
03 - In a large bowl, cream the butter and granulated sugar together until light and fluffy.
04 - Beat in the eggs, one at a time, then add vanilla extract and mix until smooth.
05 - Gradually add the dry ingredients to the wet mixture and stir until just combined.
06 - Divide the dough evenly into 3 or 4 bowls. Tint each portion with a different food coloring, mixing gently until the color is uniform.
07 - Refrigerate the colored doughs for 20 minutes to make handling easier.
08 - Scoop tablespoon-sized portions of dough, roll into balls, and coat generously in powdered sugar.
09 - Place the dough balls 2 inches apart on prepared baking sheets.
10 - Bake for 10-12 minutes or until the cookies are puffed and crackled but still soft in the center.
11 - Let cool on the baking sheets for 5 minutes, then transfer to a wire rack to cool completely.