Preheat the oven to 400°F and line a cookie sheet with parchment paper.

In a stand mixer or with a hand mixer, cream together the softened butter and sugar until light and fluffy.

Add the egg and vanilla, mixing until combined. Scrape down the sides of the bowl as needed.

Gradually add the flour, salt, and baking powder to the wet ingredients, mixing until fully incorporated.

Transfer the dough to a floured surface, working with half at a time. Roll it out to ¼ to ½ inch thick.

Lightly flour your cookie cutters, then press them into the dough to create shapes.

Place the cut-out cookies on the parchment-lined cookie sheet, spacing them about 1 inch apart.

Bake for 6-8 minutes, or until the edges are lightly browned.

Let the cookies cool completely before decorating with icing, sprinkles, or other toppings.