1. In a medium bowl, whisk together flour, baking powder, and salt. Set aside.

2. In a large mixing bowl, beat softened butter and granulated sugar on medium-high speed for 3–4 minutes until light and fluffy.

3. Add the egg and vanilla extract. Mix on low speed until just combined. Scrape the sides of the bowl.

4. Gradually add the dry ingredients to the wet mixture in three parts, mixing until a soft dough forms. Do not overmix.

5. Divide dough in half and form into two disks. Wrap in plastic wrap and chill for at least 2 hours or overnight.

6. Preheat oven to 375°F (190°C). Line baking sheets with parchment paper.

7. On a floured surface, roll out one disk of dough to 1/4-inch thickness. Use cookie cutters to cut out desired shapes.

8. Transfer cutouts to baking sheet and chill again for 15 minutes before baking.

9. Bake for 8–10 minutes, or until the edges are lightly golden. Do not overbake.

10. Cool on baking sheet for 5 minutes, then transfer to a wire rack to cool completely.

11. Repeat rolling and cutting with remaining dough. Re-roll scraps as needed.

12. Once completely cool, decorate with royal icing, buttercream, or sprinkles as desired.

13. Store in an airtight container at room temperature for up to 1 week, or freeze undecorated cookies for longer storage.