Cream the softened butter and granulated sugar in a large bowl until pale and fluffy.
Add the egg and vanilla extract to the butter mixture, beating until well incorporated.
Whisk the flour, baking powder, and salt together in a separate bowl.
Gradually combine the wet and dry ingredients on low speed until a cohesive dough forms.
Divide the dough into two discs, wrap in plastic, and chill for at least 1 hour.
Preheat oven to 350°F and line baking sheets with parchment paper.
Roll out the dough on a floured surface to 1/4 inch thickness and cut into desired shapes.
Bake for 10 minutes or until edges are lightly golden.
Cool on the baking sheet for 5 minutes before transferring to a wire rack to cool completely.