Preheat oven to 350 degrees F (175 degrees C). Grease cookie sheets.
In a large bowl, cream together the butter and brown sugar. Beat in the eggs and vanilla extract until well blended. Combine the flour, baking soda, baking powder and salt; stir into the creamed mixture. On a lightly floured surface, roll the dough out to 1/4 inch in thickness. Cut into desired shapes with cookie cutters. Place cookies 1 1/2 inches apart onto cookie sheets.
Bake for 8 to 10 minutes in the preheated oven. Allow cookies to cool on baking sheet for 5 minutes before removing to a wire rack to cool completely. Decorate with your favorite frostings or sprinkles if you like.