Sift together the flour, salt and baking powder. In a large bowl, beat the butter and sugar together until light and fluffy. Add the sifted dry ingredients and mix to combine. Chill until dough is easy to handle, about 10 minutes.
On a lightly floured surface roll dough out to 5cm (1/4 in) thick. Cut into desired shapes and place on ungreased baking trays.