1. In a separate bowl whisk together the flour, salt, and baking powder. Set aside.


2. In the bowl of your electric mixer (or with a hand mixer), beat the butter and sugar until light and fluffy (about 3 to 4 minutes). Add the eggs and vanilla extract and beat until combined. Add the flour mixture and beat until you have a smooth dough.


3. Divide the dough in half and wrap each half in plastic wrap. Refrigerate for about one hour or until firm enough to roll.


4. Preheat oven to 350 degrees F and place rack in center of oven. Line two baking sheets with parchment paper or use a non-stick baking sheet.


5. Remove one half of the chilled dough from the refrigerator and, on a lightly floured surface, roll out the dough to a thickness of 1/4 inch. (Keep turning the dough as you roll, making sure the dough does not stick to the counter.)


6. Cut out cookies using a lightly floured tree cookie cutter and transfer cookies to the prepared baking sheet.


7. Place the baking sheets with the unbaked cookies in the refrigerator for 10 to 15 minutes to chill the dough which prevents the cookies from spreading and losing their shape while baking.


8. Bake cookies for about 10 minutes (depending on size) or until they begin to brown around the edges. Remove from oven and let cookies cool on baking sheet for a few minutes before transferring to a wire rack to finish cooling.


9. To decorate cookies sprinkle green sugar atop cookies while they are warm and decorate each cookie with colored mini M&M's.

Cookies will keep several days in an airtight container. Store between layers of parchment paper or wax paper. These make wonderful Christmas gifts so grab plenty of holiday treat bags and hand them out to friends and office mates. They will love you!