Preheat your oven to 350°F (175°C).
In a large bowl, cream together the softened butter and sugar until smooth.
Add the egg and vanilla extract, mixing until well combined.
In another bowl, whisk together the flour, baking powder, and salt.
Gradually add the dry ingredients to the wet mixture, stirring until a dough forms.
Chill the dough in the refrigerator for at least 30 minutes.
Roll out the chilled dough on a floured surface to about ¼ inch thickness.
Use cookie cutters to cut out shapes and place them on a baking sheet.
Bake in the preheated oven for 10-12 minutes or until edges are lightly golden.
Remove from the oven and let cool completely before decorating.