Preheat oven to 180 degrees C (350 degrees F).
In the bowl of a stand-mixer, cream Unsalted Butter (1 cup) and Granulated Sugar (1 cup) until pale and smooth, about 3 minutes.
Add the Egg (1) and Vanilla Extract (1 teaspoon) and beat until fully incorporated.
Add the Baking Powder (2 teaspoon), Salt (1/4 teaspoon) and All-Purpose Flour (3 cup) and mix on a medium-low speed until the mixture forms a dough.
Turn the dough out on to a lightly-floured surface knead the dough by hand for about a minute.
Roll the dough out to about a 1/4 inch thick and begin cutting cookies.
Place the cookies on a lined baking tray and bake for 6-8 minutes.
Let the cookies cool for a few minutes before transferring to a cooking rack. Cool completely before decorating or eat as is. Serve and enjoy!