- Combine butter and sugar in the bowl and use a hand mixer, beat until creamy and well-combined. 
- Add egg and vanilla and beat until mixed well. 
- In a separate bowl, whisk together flour, baking powder, and salt. 
- Gradually add dry ingredients into wet until thoroughly combined. 
- Layout a piece of plastic wrap and transfer half of the dough onto the wrap  
- Cover with clear wrap and mold into a disk.  Repeat with the remaining cookie dough in another piece of plastic wrap.  Transfer dough to refrigerator and chill for at least 2 hours 
- Once the dough has finished chilling, preheat the oven to 350 degrees and spray pam cooking spray onto your baking sheet  
- Generously dust a clean surface with flour and deposit one chilled cookie dough disk onto the surface.  Roll out the dough to 1/4" (for a thicker, softer cookie).  Continue to add flour as needed. 
- Use cookie cutters to cut out shapes and transfer to the prepared baking sheet. 
- Bake at 350F for 8-10 minutes. 
- Allow cookies to cool completely before frosting.