Whisk Dry Ingredients: In a medium bowl, whisk together the flour, baking powder, and salt. This ensures everything is evenly distributed. Set this aside for now.

Cream Butter and Sugar: In a large bowl (or the bowl of your stand mixer), beat the softened butter with the granulated sugar until it's light and fluffy. This usually takes about 2-3 minutes. You want it to be noticeably lighter in color. Don't rush this step! It's important for the texture of the cookies.

Add Egg and Vanilla: Beat in the room temperature egg until it's fully incorporated, then add the vanilla extract and mix well. Scrape down the sides of the bowl with a spatula as needed to make sure everything is combined.

Gradually Add Dry Ingredients: Slowly add the dry ingredients to the wet ingredients, mixing on low speed until just combined. Be careful not to overmix at this stage, or your cookies could become tough. The dough might look a little crumbly at first, but it should come together.

Divide and Chill Dough: Divide the dough in half, flatten each half into a disc, and wrap each disc tightly in plastic wrap. Refrigerate for at least 2 hours, or even overnight. This chilling step is essential! It prevents the cookies from spreading too much during baking and makes the dough much easier to roll out.

Preheat and Prep Baking Sheets: Preheat your oven to 375°F (190°C). Line your baking sheets with parchment paper. Parchment paper prevents sticking and makes cleanup a breeze.

Roll Out Dough: Lightly flour your work surface (or sprinkle with powdered sugar if you prefer). Unwrap one disc of chilled dough and place it on the floured surface. Lightly flour the top of the dough and your rolling pin. Roll the dough to about 1/4-inch thickness. If the dough starts to stick, add a little more flour.

Cut Out Shapes: Use your favorite cookie cutters to cut out shapes. Dip the cookie cutters in flour to prevent sticking. Re-roll any scraps of dough and continue cutting until you've used it all up.

Bake: Carefully transfer the cut-out cookies to your prepared baking sheets, leaving a little space between each cookie. Bake for 8-10 minutes, or until the edges are lightly golden brown. The baking time may vary slightly depending on your oven and the size of your cookies. Keep a close eye on them!

Cool: Let the cookies cool on the baking sheets for a few minutes before transferring them to a wire rack to cool completely. They need to be completely cool before you decorate them.