Step 1

Combine flour, salt and baking powder in a bowl and set aside.

Step 2

Combine butter and sugar in a bowl and mix with a mixer on medium until fluffy, about 3-4 minutes.

Step 3

Add egg and vanilla. Mix until well combined and smooth.

Step 4

Add flour mixture a little bit at a time with the mixer on low until mixed and the flour is incorported.

Step 5

Divide dough in half, cover with plastic wrap and and chill 4 hours or overnight.

Step 6

Preheat oven to 375°F. While the oven is preheating, remove the dough from the fridge.

Step 7

Sprinkle the surface with a bit of powdered sugar or flour so the dough doesn't stick. Roll dough to ¼" thickness (you don't want it to be too thin) and cut into desired shapes.

Step 8

Place cookies 1" apart on an ungreased cookie sheet and bake 8-10 minutes or just until cookies begin to brown on the edges.

Step 9

Cool 2 minutes on the cookie sheet, transfer to a cooling rack and cool completely before decorating.

Step 10

Once cooled, decorate with sugar cookie icing.