Step 1

In large bowl, whisk together flour, baking powder, and salt. In another large bowl, using electric mixer, beat butter and sugar until light and fluffy, about 3 minutes. Beat in egg and then vanilla.

Step 2

Reduce mixer speed to low and gradually add flour mixture, mixing just until incorporated. Shape dough into 2 disks and roll each between 2 sheets of waxed paper to 1/8 inch thick. Chill until firm, 30 minutes in refrigerator or 15 minutes in freezer.

Step 3

Heat oven to 350°F. Line baking sheets with parchment paper. Using floured cookie cutters, cut out cookies. Place on prepared sheets. Reroll, chill, and cut scraps.

Step 4

Bake, rotating positions of baking sheets halfway through, until cookies are light golden brown around edges, 10 to 12 minutes. Let cool on sheets 5 minutes before transferring to wire racks to cool completely.