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.