Preheat your oven to 350°F (175°C) and line a baking sheet with parchment paper.
In a large mixing bowl, beat the softened butter and sugar together until the mixture is light and fluffy.
Add the egg and vanilla extract to the butter mixture and beat at medium speed until fully combined and smooth.
In a separate bowl, whisk together the flour, baking powder, and salt.
Gradually add the dry ingredients to the wet ingredients and mix until a soft dough forms.
Roll the dough out on a floured surface to your desired thickness and cut into shapes using holiday cookie cutters.
Place the shapes onto the prepared baking sheet.
Bake for 10 minutes or until the edges are just barely set.
Remove from the oven and let the cookies cool on the sheet for 5 minutes before transferring to a wire rack to cool completely.