In a stand-up mixer fitted with a paddle attachment, beat butter and sugar together until light and fluffy. Approximately 3 minutes.
Add in egg and mix until combined.
Mix in vanilla extract, baking powder, and salt.
By hand, stir in flour until just combined. Don't over mix here!
Wrap dough in plastic wrap and chill for at least 1 hour.
After your dough is chilled, roll it out on a floured surface. Be sure to add additional flour as needed if you find your dough is sticking.
Use cookie cutters to cut out your cookie shapes.
Bake at 350 degrees for 7-8 minutes.
Allow to cool and decorate your cookies as you wish!