Prepare the salted butter by removing it from the fridge at least 30 minutes before baking. Cut into small cubes to allow it to soften adequately.

In a mixing bowl, combine the egg yolks and icing sugar. Whisk until smooth and pale in color, about 2-3 minutes.

Add the softened salted butter to the egg yolk and sugar mixture. Mix until thick and soft, then sift in the flour and baking powder, folding until well-combined.

Transfer the dough onto a sheet of baking paper, roll it out to about 6mm thick, and chill in the fridge for at least 1 hour.

Preheat your oven to 160°C (325°F). Use cookie cutters to cut out shapes from the chilled dough and transfer them to a lined baking tray. Bake for 15-18 minutes, or until the edges are golden brown.

Remove the tray from the oven, let cookies sit for a few minutes, then transfer to a cooling rack to cool completely.