In a medium bowl, stir together the flour, baking powder and salt. Set aside
In a new bowl using a mixer cream together the butter and sugar until light and fluffy. This should take about 2-3 minutes
Add the egg and vanilla and beat another minute or so.
Slowly add in the flour mixture
Blend until all of the flour is well incorporated. The mixture will look crumbly at first but just keep blending until the dough begins to pull away from the sides of the bowl.
Remove about half of the dough from the bowl and knead by hand just a bit to form a smooth ball. Roll out dough on a lightly floured work surface.
Cut out cookies into desired shapes.
Place entire baking sheet of unbaked cookies into the freezer for 5 minutes.
Preheat oven to 350 °F
Bake cookies in preheated oven for 9-11 minutes, depending on how thick your cookies are.
The cookies are done when no longer are shinny on top, but they will not show much of change in color.
Cool on baking sheet for a 1-2 minutes before moving to a cooling rack. Allow to cool completely before decorating.
Notes
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