In the bowl of an electric mixer fitted with the paddle attachment, cream together the butter and sugar until light and fluffy. Add the eggs and mix until combined, scraping the sides of the bowl as necessary. Add the maple syrup and vanilla and mix until well incorporated.
In a separate bowl, whisk together the flour, baking powder, baking soda and salt.
Add the flour mixture to the butter mixture and mix until a dough forms. Remove from mixer, form into two equal size discs, wrap in plastic wrap and refrigerate for 2 hours or overnight.
When ready to bake, preheat oven to 350°F and line 2 baking sheets with parchment paper or spray with baking spray.
Roll dough out to ¼” thickness. Cut with desired cookie cutter shapes. Place on the baking sheets 2” apart and bake for 7-10 minutes or until edges have slightly browned (do not overbake). Remove from oven and let cool slightly on the baking pan and then transfer to a wire rack to cool completely.
When cookies are completely cooled, spread a thin layer of maple cream on top of the cookie, or sandwich two cookies together with the cream in between.