In a large bowl, beat the butter and sugar until creamy. Add the egg and vanilla and mix well.

Gradually add the flour, baking powder, and salt. Mix until dough forms.

Divide the dough in half, wrap in plastic, and refrigerate for 30 minutes.

Preheat oven to 350°F. Roll out dough and cut out cookies with cookie cutters.

Bake for 12-15 minutes until edges are golden brown. Let cool before decorating.