Preheat the oven to 375 degrees F (190 degrees C). Grease cookie sheets.
In a medium bowl, mix together the flour, baking powder, and salt.
In a large bowl, cream together the butter and sugar until smooth. Beat in the egg and vanilla. Gradually blend in the dry ingredients.
Roll out the dough on a lightly floured surface to 1/4 inch thickness. Cut into desired shapes with cookie cutters. Place cookies 1 inch apart on the prepared cookie sheets.
Bake for 8 to 10 minutes in the preheated oven. Allow cookies to cool on baking sheet for 5 minutes before transferring to a wire rack to cool completely.
Interesting Facts
These cookies are traditionally cut into circular shapes.
They are often decorated with icing and sprinkles.
The dough can be stored in the refrigerator for up to a week.