Preheat your oven to 350°F (175°C).
In a mixing bowl, whisk together flour, baking powder, and salt.
In a separate bowl, cream together softened butter and sugar until light and fluffy.
Beat in the egg and vanilla extract until well combined.
Gradually add the dry ingredients to the butter mixture, mixing until a dough forms.
Divide the dough in half, wrap in plastic wrap, and chill for at least 1 hour.
Roll out one half of the dough on a floured surface to about 1/4 inch thick.
Use cookie cutters to cut out shapes and place on a baking sheet.
Bake for 10-12 minutes or until edges are lightly golden.
Allow to cool completely before decorating.