Step 1

Preheat oven to 350 degrees F. Line two baking pans with parchment paper and set aside.

Step 2

Using an electric mixer on medium speed, beat the butter and sugar together until light and fluffy, about 2 minutes.

Step 3

Add the egg, vanilla, baking powder, and salt, and mix until combined and smooth, scraping the sides of the bowl as needed.

Step 4

Reduce the mixer speed to low and gradually add the flour, only mixing until the dough just comes together. Give it a final mix with a rubber spatula, folding and pressing it together, to ensure all of the flour is mixed in.

Step 5

Separate the dough in half and work with one piece at a time, roll the dough ¼-inch thick. Cut out shapes as desired and place them on the prepared baking sheets, leaving at least 1 inch of space between cookies.

Step 6

Bake until the cookies look set and are slightly firm to the touch but still pale, about 10 to 12 minutes.

Step 7

Cool on the baking sheet for 5 minutes, then remove to a wire rack to cool completely.