Preheat oven to 170C / Gas mark 3.
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 (1/4in) thick. Cut into desired shapes and place on ungreased baking trays.
Bake in preheated oven for 10 to 15 minutes. 
View this Recipe in Irish