In a large bowl, cream together the softened butter and sugar until light and fluffy, about 2-3 minutes.

Beat in the egg and vanilla extract until fully combined.

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

Gradually add the dry ingredients to the wet ingredients, mixing just until a soft dough forms.

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

Preheat oven to 350°F (175°C). Line baking sheets with parchment paper.

Roll out one dough disc on a lightly floured surface to about 0.25-inch thickness. Cut into desired shapes using cookie cutters.

Place cookies 1 inch apart on prepared baking sheets. Bake for 8-10 minutes, or until edges are lightly golden.

Let cookies cool on the baking sheet for 5 minutes before transferring to a wire rack to cool completely.