1. Cream the butter and sugar together until light and fluffy.

2. Add the egg and vanilla extract, mixing until fully incorporated.

3. In a separate bowl, whisk together the flour, baking powder, and salt.

4. Gradually add the dry ingredients to the wet mixture and mix on low until dough forms.

5. Divide the dough into two discs, wrap in plastic wrap, and chill for at least 1 hour.

6. Preheat the oven to 350°F (175°C) and line baking sheets with parchment paper.

7. Roll the dough to ¼ inch thick on a floured surface and cut into desired shapes.

8. Bake for 8–10 minutes or until edges just begin to turn golden.

9. Let cookies cool completely on a wire rack.

10. Decorate with icing, sprinkles, or crushed candy as desired.