Cream together the butter and sugar until light and fluffy.

Beat in the eggs one at a time until fully incorporated.

Whisk together the flour and baking powder, then mix into the butter mixture until combined.

Chill the dough for about 30 minutes if too sticky.

Preheat oven to 350°F (175°C) and roll out dough to ¼-inch thickness.

Cut out cookie shapes resembling magnifying glasses, including a lens hole.

Bake for 10-12 minutes until edges are golden.

Let cool on baking sheet for 5 minutes before transferring to a wire rack.

Decorate with frosting and candy once cooled.

Serve and enjoy your Magnifying Glass Cookies!