Preheat the oven to 350°F
Line baking sheets with parchment paper
Cream together butter and sugar until light and fluffy
Beat in egg and vanilla extract
In a separate bowl, whisk together flour, baking powder, and salt
Gradually add the dry ingredients to the wet ingredients
Mix until a soft dough forms
Chill the dough for 30 minutes if needed
Roll out the dough on a lightly floured surface
Cut into desired shapes
Place cookies on prepared baking sheets
Bake for 8 to 12 minutes, until edges are lightly golden
Let cookies cool on the baking sheet for a few minutes
Transfer cookies to a wire rack to cool completely