pre heat oven to 325, line 2 cookie sheets with slipmat (this worked better than parchment)
beat butter, sugar, baking powder and salt in stand mixer until creamy (5 minutes)
whisk egg whites, cream and vanilla together
add egg white mixture to stand mixer in about 4 pours, mixing after each addition
on low mixing speed, add flour until dough is formed, use a spachula to make sure it is all mixed in
fill a pipping bag with the dough and pipe out 1 oz circles, giving a lot of space between the cookies, since they do spread (I did rows of 2 to give them ample space) or just spoon it out
bake for 15-20 minutes- you want them light blond, but now golden at the edges
pull out of the oven, but leave on cookie sheet to cool, they can be removed after about 30 minutes and placed on rack to be frosted