Preheat your oven to 350°F (175°C).
In a bowl, mix flour, baking powder, and salt.
In a separate bowl, cream together the butter and sugar until fluffy.
Add the egg and vanilla extract, mixing well.
Gradually add the dry ingredients to the wet mixture.
Chill the dough for about 30 minutes.
Roll out the dough on a floured surface to about ¼ inch thick.
Use cookie cutters to cut out shapes.
Place cookies on a parchment-lined baking sheet.
Bake for 10-12 minutes until edges are lightly golden.
Let cookies cool completely before decorating.