Preheat your oven to 350ºF and prepare a baking sheet with parchment paper.
In a standard mixer, cream butter and sugar until smooth and fluffy.
Mix in the egg and vanilla extract until combined.
In a separate bowl, mix flour, baking powder, and salt.
Add your dry mixture to the wet mixture, beating with a paddle attachment until the dough comes together.
Flour your counter or work surface and knead the dough by hand until it's smooth and doesn't crumble. you can add a bit of water or just wet your hands to help this process.
If you plan to chill your dough before using, you can do so now. chilling isn't required, however, so you can start rolling and cutting now as well.
Divide the dough into sections and roll out to about ⅛ inch for a standard thickness. You can roll them a bit thicker for a sturdier cookie!
Cut out your cookies and bake for 8 minutes.
Let them cool fully before decorating - otherwise, enjoy them warm!