Cream Butter and Sugar: In the bowl of a stand mixer fitted with the paddle attachment, beat butter and granulated sugar on medium-high speed until light and fluffy, about 3 minutes.
Add Wet Ingredients: Mix in the egg and vanilla extract until fully combined.
Prepare Dry Ingredients: In a separate bowl, whisk together the flour, baking powder, and salt.
Combine Wet and Dry Ingredients: Gradually add the dry mixture to the wet ingredients. Scrape down the sides of the bowl as needed to form a smooth dough.
Chill the Dough: Divide the dough into two portions, wrap in plastic wrap, and refrigerate for 30 minutes.
Roll and Cut Shapes: Roll out the chilled dough on a lightly floured surface to ¼-inch thickness. Use cookie cutters to create festive shapes and place them on a parchment-lined baking sheet.
Chill Again: Refrigerate the cut cookies for 30 minutes to help them retain their shape. 8. Bake: Preheat the oven to 350°F.
Bake the cookies for 8-10 minutes, or until the edges are just golden brown. Let them cool completely on the tray.