In a medium bowl, whisk together the flour and baking powder. Set aside.
In the bowl of an electric mixer, beat together the butter and sugar until light and fluffy, about 2 minutes. Beat in the egg and vanilla extract.
With the mixer on low, slowly add in the flour mixture and mix until just combined.
Roll out the dough onto a lightly floured surface to about 1/4 inch thick. Cut out the cookies using cookie cutters and place on a parchment lined baking sheet.
Bake for 8-10 minutes, or until lightly golden brown. Cool on the baking sheet for 5 minutes before transferring to a wire rack to cool completely.
Interesting Facts
Christmas cut-out cookies are a traditional holiday treat in many parts of the world.
These cookies can be decorated with icing or sprinkles to make them extra festive.
This recipe can be used to make other cookies such as sugar cookies, gingersnaps, and snickerdoodles.