Whisk Dry Ingredients: In a medium bowl, whisk together the flour, baking powder, and salt.
Cream Butter and Sugar: In a large bowl, use an electric mixer, cream together the softened butter and granulated sugar until the mixture is light and fluffy.
Beat in Egg and Vanilla: Add the egg and vanilla extract to the butter-sugar mixture. Beat until everything is well combined.
Gradually Add Dry Ingredients: Slowly add the dry ingredients to the wet ingredients. Mix on low speed until just combined. Be careful not to overmix the dough.
Chill the Dough: Divide the dough in half, flatten into disks, wrap in plastic wrap, and chill in the refrigerator for at least 2 hours.
Preheat Oven and Prepare Baking Sheets: Preheat oven to 375°F (190°C). Line baking sheets with parchment paper.
Roll and Cut Dough: Lightly flour work surface. Roll out dough to 1/4 inch thickness. Use cookie cutters to cut out shapes. Re-roll scraps.
Bake the Cookies: Place cookies on baking sheets, leaving space. Bake for 8-10 minutes until edges are lightly golden brown.
Cool the Cookies: Let cookies cool on baking sheets for a few minutes before transferring to a wire rack to cool completely.