Preheat your oven to 350°F (175°C) and line baking sheets with parchment paper.
In a large bowl, cream the room temperature butter and granulated sugar together using an electric mixer until the mixture is light and fluffy.
Add the egg and vanilla extract to the butter mixture, beating well until fully incorporated.
In a separate medium bowl, whisk together the flour, baking powder, and salt to ensure even distribution.
Gradually add the dry ingredients to the wet ingredients on low speed until a thick, uniform dough forms.
Divide the dough into two equal portions for easier handling.
Roll each portion out on a lightly floured parchment paper sheet until it is approximately one-quarter inch thick.
Use your favorite cookie cutters to cut shapes and transfer them to the prepared baking sheets.
Bake for 10 minutes or until the edges are just barely golden.
Allow the cookies to cool completely on a wire rack before decorating with icing.