Whisk the flour, baking powder, and salt together in a medium bowl. Set aside.
In a large bowl using a stand mixer with a paddle attachment, beat the butter and sugar together on high speed until completely smooth and creamy, about 3 minutes.
Add the egg and vanilla, beat on high speed until combined, about 1 minute. Scrape down the sides and up the bottom of the bowl and beat again as needed to combine.
Add the dry ingredients to the wet ingredients and mix on low until combined. The dough will be relatively soft. If the dough seems too soft and sticky for rolling, add 1 Tablespoon more flour.
Divide the dough into 2 equal parts. Place each portion onto a piece of lightly floured parchment paper. With a lightly floured rolling pin, roll the dough out to about 1/4-inch thickness.
Lightly dust one of the rolled-out dough with flour. Place a piece of parchment on top. (This will prevent sticking.) Place the 2nd rolled-out dough on top. Cover with plastic wrap and refrigerate for at least 1 hour.
Once the dough is chilled, preheat the oven to 350°F. Line baking sheets with parchment paper. Carefully remove the top dough piece from the refrigerator. If it’s sticking to the bottom, run your hand under it to help remove it. Using a cookie cutter, cut the dough into shapes. Re-roll the remaining dough and continue cutting until all is used. Repeat with 2nd piece of dough.
Arrange cookies on baking sheets 3inches apart. Bake for 8-10 minutes or until lightly brown on the edges.
Allow cookies to cool on the baking sheet for 5 minutes then transfer to a wire rack to cool completely before decorating.
