Prepare all the ingredients. Use butter that is softened to room temperature. In a medium bowl, combine the flour and baking powder.
Beat together the butter with sugar, until the mixture is smooth. To the mixture, add in the egg and vanilla extract, scrape down sides of bowl as needed. Beat everything together until it's well combined.
Stir the flour mixture into the butter mixture, adding it in small parts. The dough will be a bit crumbly, but that is ok.
Divide the dough into small parts and roll it out into a 1/4 inch thickness. Use cookie cutters to cut out your favorite shapes.
Bake cookies at 350°F on a lined baking sheet for about 8 minutes. Cooking time may vary slightly on the size of the cookies.
Let the cookies cool to room temperature and enjoy!