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

Cream Butter and Sugar: In a large bowl, using an electric mixer, cream together the softened butter and sugar until light and fluffy. This usually takes about 2-3 minutes. You want it to be pale and almost doubled in volume.

Add Egg and Vanilla: Beat in the egg until fully incorporated, then stir in the vanilla extract. Make sure you scrape down the sides of the bowl to ensure everything is mixed evenly.

Gradually Add Dry Ingredients: With the mixer on low speed, gradually add the dry ingredients to the wet ingredients. Mix until just combined. Don't overmix, or the cookies will be tough.

Add Milk (if needed): If the dough seems too dry, add 1-2 tablespoons of milk or cream until it comes together into a smooth ball. It should be soft but not sticky.

Chill the Dough: Divide the dough in half, flatten each half into a disk, and wrap tightly in plastic wrap. Refrigerate for at least 2 hours, or preferably overnight. Chilling is crucial for preventing the cookies from spreading too much during baking.

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

Roll and Cut Out Cookies: On a lightly floured surface, roll out one disk of dough to about 1/4-inch thickness. Use your favorite cookie cutters to cut out shapes. Re-roll the scraps and cut out more cookies.

Bake: Place the cut-out cookies on the prepared baking sheets, leaving a little space between them. Bake for 8-10 minutes, or until the edges are very lightly golden. They might look a little underdone in the center, but that’s okay – they’ll firm up as they cool.

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