Preheat oven to 375F. Line two baking sheet with parchment paper or silicone baking mats. Set aside.
In a large bowl, beat the butter and sugar together until well-combined, about 2-3 minutes.
Add the egg and vanilla. Beat until combined.
Stir in the flour, baking powder, and salt.
Sprinkle extra powdered sugar onto a surface.
Roll out the cookie dough to ¼-inch thick on the powdered sugar surface.
Use cookie cutters to cut desired shapes.
Place cut dough on prepared baking sheet, spacing about 2 inches apart.
Bake for about 7-9 minutes. Don't overbake the cookies. The cookies should not brown.
Let stand for 5 minutes on baking sheet.
Remove to a wire rack to finish cooling before decorating.
Cool room temperature means the butter should be about 65F. The butter should dent when pressed but shouldn't be warm or smooshy.
Measuring the flour correctly is key for this recipe! The flour is given in grams because it's so important. If you don't weigh ingredients, the approximate measurement in cups is given. To measure the flour in cups, sift the flour, lightly spoon into the measuring cup, and then level. If you pack in the flour, the cookies will be dry and crumbly.
The number of cookies you get from this recipe will vary depending on the size of the cookie cutter used.