Preheat your oven to 350 degrees. Line two baking pans with parchment paper and set them aside.
Mix the flour, salt, and baking powder in a medium bowl and set it aside.
In a large bowl, beat the butter and sugar with an electric mixer (or stand mixer) on medium speed for about 2 minutes until light and fluffy.
Add the egg and vanilla. Scrape down the sides of the bowl so everything gets mixed in well.
Add the flour mixture and mix on low until the dough starts to form. Then use a rubber spatula to gently fold and press the dough so all the flour is fully mixed in.
Divide the dough in half. Take one half and roll it out on parchment paper or a silicone mat until it’s about ¼ inch thick. Do the same with the second half.
Cover with plastic wrap and put both rolled-out dough sheets in the fridge for 2 hours to chill.
After chilling, use your favorite cookie cutters to cut out the shapes. Place the cookies on your lined baking pans, leaving about 1 inch of space between each one. Re-roll the remaining dough and continue cutting until all is used. Repeat with 2nd half of the dough.
Bake for 10 to 12 minutes, or until lightly browned around the edges.
Let the cookies cool on the baking sheet for 5 minutes, then move them to a wire rack to cool completely.
Serve plain or decorate with royal icing and sprinkles. Enjoy!