Preheat oven to 350°F (175°C)
Line baking sheets with parchment paper
In a bowl, cream together 1 cup (226 g) unsalted butter and 1 cup (200 g) sugar until light and fluffy
Mix in 1 large egg and 1–2 tsp vanilla extract
In a separate bowl, whisk together 2 3/4 cups (345 g) all-purpose flour, 1 tsp baking powder, and 1/2 tsp salt
Gradually mix dry ingredients into wet ingredients until a soft dough forms
Chill dough 30 minutes (optional but helps with shaping)
Roll dough to about 1/4 inch (6 mm) thickness
Cut into desired shapes
Place cookies on baking sheets, spacing about 1 inch (2.5 cm) apart
Bake 8–10 minutes, until edges are lightly golden
Cool on the baking sheet 5 minutes, then transfer to a wire rack to cool completely
Decorate or frost after fully cooled