Preheat oven to 350°F
Line baking sheets with parchment paper
Mix 1 cup softened butter and 1 cup granulated sugar until creamy
Beat in 1 egg and 1 teaspoon vanilla extract
In a separate bowl, whisk 2 1/2 cups all-purpose flour, 1 teaspoon baking powder, and 1/2 teaspoon salt
Gradually add dry ingredients to wet ingredients and mix until combined
Chill dough for 30 minutes
Roll dough out on a floured surface to about 1/4 inch thick
Cut into desired shapes with cookie cutters
Place cookies on prepared baking sheets
Bake for 8 to 10 minutes or until edges are lightly golden
Cool on baking sheets for a few minutes
Transfer to a wire rack to cool completely
Decorate if desired